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State Agencies Bulletin No. 2135
… inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services … (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty … Code HZ4). Effective Dates The increases to Hazard Duty Pay were effective as follows: Pay Cycle/PP Type Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceIX.12.M Journal Vouchers – IX. Federal Grants
… to properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to … fund appropriations. However, these must be the exception and not the norm since such journal transfers reduce federal expenditures/disbursements and increase the cash balance in the federal fund which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersState Agencies Bulletin No. 1718
… To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive qualified parking benefits from agencies Background The IRS issues … benefits, as defined by the IRS, includes “qualified parking,” using mass transit, commuter highway vehicles, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsOpinion 92-28
… over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) … taxes, including those levied for library purposes ( id .; 9 Opns St Comp, 1953, p 52). Since the tax anticipation notes …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… trends for New York City agencies’ performance data, staffing, and spending. “We continue to shine a light on the … of Education DOE is the largest public school system in the nation, serving roughly one million students in more … has yet to receive $1.2 billion from the Federal Emergency Management Agency. Nurse Staffing : The pandemic amplified …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 89-21
… -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance … must be borne equally by the affected towns. The highway superintendent of one town may maintain and repair a portion … in the other town without the consent of the other town's highway superintendent; (2) whether one town may remove …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Glossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 98-12
… in a city for school purposes or to be used by the board of education for any purpose authorized in this … whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of education. The funds so received into such treasury shall be kept separate and distinct from any other …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 97-9
… negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on … or she receives a direct or indirect pecuniary or material benefit as a result of that contract. That interest is … p 84; 1983 Opns St Comp No. 83-108, p 133; see also Cahn v Planning Board of the Town of Gardiner , 157 AD2d 252, 557 …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… of deferred compensation. This year’s estimated bonus pool is a third less than the amount paid two years ago, the … year. DiNapoli noted that estimating the size of the bonus pool was made more difficult this year by unprecedented …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 94-30
… effective May 25, 1990. This Chapter did not amend the language of section 39(2)(e). Chapter 190 of the Laws of 1990 … that the Legislature inadvertently failed to amend the language of section 39(2)(e) of the Judiciary Law to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … over critical systems are sufficient to minimize the various risks associated with unauthorized access to … cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… be posted as an AP Adjustment Voucher pursuant to Section 10.C - Reducing a Cash Advance of this Chapter. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response OTDA
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseOTDA.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdf