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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… statements consist of statements comprised of both government-wide and fund financial statements and notes to … activities of the primary government and component units. In addition, information is provided for each major … have been met. Non-exchange grants and subsidies, such as local assistance grants and public benefit corporation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsSafety at Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followControls Over Revocable Consents (Follow-Up)
… the inalienable property (streets and sidewalks) of the City. To obtain a revocable consent, a petition must be filed with the New York City Department of Transportation’s (DOT) Office of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow2020 Financial Condition Report – 2020 Financial Condition Report
… Message from the Comptroller The 2019-20 fiscal year brought the … York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can … as well. Read More About this Report This report provides citizens with an overview of the financial condition of New …
https://www.osc.ny.gov/reports/finance/2020-fcrNew York’s Economy and Finances in the COVID-19 Era
… a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June 16 New York City Leads in Job Losses, But All Regions Suffer Big Declines … more than 937,000 jobs, 20 percent of its previous total, from February through May. The COVID-19 recession has hit …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Volunteer Firefighters – Travel and Conference Expense Management
… certain expenses incurred while attending training schools and courses of instruction for firefighters. General … Law 12 authorizes the governing board of a municipal corporation or fire district to provide for reimbursement for … law also requires specific approvals that vary depending on the location of the training school or course of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefighters2019 Financial Condition Report – 2019 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York continues to benefit from a national economic …
https://www.osc.ny.gov/reports/finance/2019-fcrImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… six years. If the information is incomplete, unacceptable, or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations … apply the 20 percent limitation on coinsurance charges in all cases where it was applicable; providers did not properly … the problems we identified in the initial report. All three prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 2003-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … that no claim may be presented, audited or paid unless it is either verified under oath or certified, to be true and … v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that when the Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not … is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted by the State Legislature … the annuity would be tantamount to making a direct cash payment. Accordingly, it is our opinion that foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Internal Control System Components
… in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 935
… Out for eligible employees. Affected Employees Employees in the following bargaining units who have opted to … Regulation Services Unit BU67 Background In accordance with the terms of the Over 40 Comp Time II program negotiated with CSEA, PEF and RRSU, employees are permitted in October of each year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outAmusement Park and Fair Ride Safety
… over 5,000 ride permits and collected more than $530,000 in permit revenues. Records indicate that, during this … visits to conduct inspections of rides across the State. In 2013 alone, Department staff performed more than 9,000 … accidents or incidents reported, two of which resulted in fatalities. Department inspectors promptly responded to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyOpinion 2002-16
… This opinion represents the views of the Office of the State … Opns St Comp No. 98-22, p 56; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82). We have expressed the opinion … assess the results of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Agencies Bulletin No. 682
… Military Stipend Leave); for a minimum of one (1) calendar year (excluding seasonal employees - see information … of time worked during the above-mentioned calendar year. Employees on an approved Voluntary Reduction in Work … must not have been implemented within one (1) calendar year immediately prior to movement from an N/S to a graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2025 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryStreet Construction-Related Permits (Follow-Up)
… Permits (Report 2020-N-6 ). About the Program The New York City Department of Transportation’s (DOT) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followCUNY Bulletin No. CU-831
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union … will automatically increase the current dues (deduction code 486) rates as follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $30.36 $36.36 Electrician 9791717 $30.36 $36.36 Electricians …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3