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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on … revenue recognition when using the modified accrual basis of accounting. Modified accrual will be used in preparing …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the … and proximate result of a disability sustained in service, not caused by your own willful negligence, regardless of your … (For a disability not sustained in service, you must have at least five years of total service credit as a police …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilitySUNY Bulletin No. SU-354
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-354-january-2024-increase-minimum-wage-employees-stateDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… government. The bottom line is that we must change the old ways of raising money in Albany. It’s time for New York …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… offer fresh perspectives on day-to-day business and can benefit companies’ bottom lines,” DiNapoli said. “We see … To learn more, please visit www.trilliuminvest.com . … New York State Comptroller and Trillium Asset …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOpinion 94-15
… and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- Deposits and … private sources in the form of gift, grant or bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Employer E-News Archive — 2023
… Late Reporting Affects Your Employees What to Do in Case of a Data Security Incident New York Retirement News for Your …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Acceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsOpinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL … provides, in pertinent part as follows: whenever the base salary or other compensation of the permanent full-time … of the police department in such unit, is increased , the salary … of the permanent full-time head of the police …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5EDSS - Procurement Contract / Amendment Help
… Amendment submitted through EDSS be received by the Bureau of Contracts (BOC)? Contracts entered into SFS and … and Pending OSC review. Confirm that the Audit Type is one of those listed on the chart above and that the transaction … Chapter XI.2 ). If the Audit Type entered is not one of those listed on the chart above or the Business Unit / …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… geographic trends, and emerging infectious diseases or to shape its infection control policies. It also relies heavily …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyOpinion 91-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… revenue picture uncertain,” DiNapoli said. “The state has not seen the level of growth needed to meet year-end … To meet current year-end projections, PIT collections will have to increase 11.1 percent, or $2.5 billion, through the … same period a year ago as personal income tax receipts the states largest source of revenue lagged expectations …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would have material and significant … resident or nonresident Who does not qualify A member of the district’s board A clerk or treasurer of the board The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… half of those in the state without broadband available live downstate in New York City, Long Island, and in the … heed lessons learned over the past 18 months and develop strategies to address these challenges. New federal funding … of these counties, more than 50 percent of the population live in an area classified as rural. Appendix A provides …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateState Agencies Bulletin No. 1262
… the reason the employee’s record will not be updated. NYS Position Has Both Equated Grade and NTE Position and Job … the reason the employee’s record was not updated: NYS Position Has Both Equated Grade and NTE Position and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-payState Comptroller DiNapoli Releases Audits
… Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in non-contract payments to 163 vendors, finding HPD’s rules … purchases made without a contract, regardless of dollar amount. As a result, none of the $10.7 million in purchases …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsDiNapoli: 26 School Districts in Fiscal Stress
… monitoring system creates an overall fiscal stress score which drives the classification. This year, two school … and Schenevus (Otsego). A report released by DiNapoli today in conjunction with the fiscal stress scores showed the … with the State Education Department as of Dec. 29, 2017. Today's announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capital