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XV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year … Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… the coronavirus public health emergency presents our state with unprecedented risks. Unanticipated healthcare costs, …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetFranklin Square Public Library - Claims Audit (2018M-48)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Ballston Spa Central School District - Separation Payments (2018M-132)
… correctly paid separation payments. We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our … agreement (CBA). There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Accounts Payable Advisory No. 42
… Subject: Clarifying information for vouchers relating to the purchase of land Reference: … Operations (GFO) , Chapter XII, Section 6.B - Paying for the Purchase of Land Update: The Office of the New York State Comptroller has identified character limits for information required in the comments field of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landContract Advisory No. 20
… an STS or AC 340-S Guidance: Until technical difficulties are resolved, agencies are directed to review all STS or AC 340-S forms to validate … 340-S forms submitted with a contract transaction to OSC for prior approval. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sOperational Advisory No. 16
… of Budget Journals Guidance: Starting Thursday February 26, 2015, OSC, DOB and SFS will be deleting all existing …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… P. DiNapoli. The report also points out that details are lacking on spending changes required for balance in the coming years. “New York state is in its strongest fiscal position in years, and Governor …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state reserves, according to a report released … the proposed budget increases potential out-year gaps and gives the Executive new latitude to move and spend money outside the formal appropriation process, … The Executive Budget holds down spending and boosts state reserves according to a report released …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 90-44
… opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (salary … board of trustees which must be published in the notice of public hearing on the tentative budget refers only to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-42
… or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the … or payment only by such bank or trust company or dealer in obligations upon receipt of written instructions …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability to fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 98-23
… Law, §1643 or by local law, impose a village-wide maximum speed limit of twenty-five m.p.h. A village also may not establish such a speed limit within designated areas of the village. A village … Law, §1643, a village may establish a village-wide maximum speed limit of twenty-five miles per hour ("m.p.h.") and, if …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a … You ask whether the cost of expenses for street lighting in a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time … 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Death Benefits
… If you are a NYSLRS retiree, your beneficiaries may be entitled to … can call 866-805-0990 and press 3 and then 1. We’ll also need an original, certified death certificate. We’ll mail … for this benefit. Your beneficiaries for this benefit do not have to be the same as your pension payment option …
https://www.osc.ny.gov/retirement/retirees/death-benefitsState Agencies Bulletin No. 1800.1
… This bulletin supersedes Payroll Bulletin 1800 Purpose The purpose of this bulletin is … additional adjustments. The new form W-4 is available on Payroll Online. Agencies are reminded that Payroll Online is a paperless option for their employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalState Agencies Bulletin No. 1836.1
… This bulletin supersedes Payroll Bulletin 1836. Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to … The purpose of this bulletin is to describe new Time Entry Earns codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Town of Lockport – Asphalt Millings Inventory (2025M-55)
… – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly safeguard … and one pile of unscreened millings behind the Town highway garage that have a combined value of approximately … related to the inventory of millings stored behind the highway garage. Develop procedures to ensure all millings …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55