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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… statement measures those transactions and events of the period that have increased or decreased the resources … "available" is defined as expected to be collected within twelve months after the fiscal period ended. Under the … is incurred, measurable, and expected to be paid within twelve months of the fiscal period ended. However, there are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) – New York … damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and inspected and maintained …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… is only required for specific revenue account codes but can be used to further categorize the types of revenue for … this Guide. Program is not required for most receipts but can be used if an agency needs to report on revenue for a … total deposit amount or the deposit will not balance and can not be posted in SFS. Accounting Date The accounting date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewState Health Department Should Improve Enforcement of Nursing Home Violations
… examining issues impacting New York’s senior citizens. In December, DiNapoli released an audit that called for more … problems are found.” DOH oversees nursing home facilities in New York and acts as an agent for the federal government’s … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. DOH is …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … courts of this State have held public officials to a high standard of conduct and, on occasion, have negated certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… for years. Superstorm Sandy also took its toll on the bus system. While MTA prepared its buses for the storm by moving … flooded. The MTA network is considered an irreplaceable asset. MTA B&T has committed $4.95 billion in capital program … B&T and Bus Operations equipment is critical to ensure the system is prepared for future extreme weather events. …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 93-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. COUNTIES -- Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… the vendors selected to operate the central intake center and 15 of the city’s Humanitarian Emergency Response …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesState Police Bulletin No. SP-87
… represented by State Police Benevolent Association of the NYS Troopers, Inc. in BU07 Effective Date(s) Effective … dated 9/21/05 Background Pursuant to Chapter 157 of the Laws of 2005 which implements the Arbitration Award … Pay State Police BU07 and BU17 Questions Questions about Salary Increases may be referred to the Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07DiNapoli Releases Economic Report on Greater Flushing Area
… distanced press conference in Flushing, NY, to discuss the report. Watch a replay of the live stream . Flushing, and the surrounding neighborhoods that make up the greater …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaState Agencies Bulletin No. 1144
… Pay – Full IPP Inconvenience Pay – Part LEP Non-Taxable Lieu of Expense LEX Lieu of Expense LMH Location … subject to the deficit reduction. Bonus Pay Brummer Award Fringe Benefits Hazardous Duty Pay Holiday Pay Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1143
… Pay Statutory Workers’ Compensation Benefits Unpaid Leave Fringe Benefits Summary of Agency Actions Agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… 3 Out-of-Title Grievance SES Summer Session SSH Summer School Hours WPS WC 60% Sup WSP Award/Supp Program Supplement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and telephone number in SFS. SFS has address and … with each Business Unit (BU) and Department Code (DC). The information in SFS was created at the time of conversion …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateXV.6.B Negative Payroll Balances – XV. End of Year
… > Negative Segregation Balance. Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse … balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Police Bulletin No. SP-147
… employees must be in Active, Paid Leave of Absence or Military Stipend Leave (MLS, MTS) status on 11/01/13. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-142
… for the payment, employees must be in Active, Paid Leave of Absence or Military Stipend Leave (MLS, MTS) status on 11/01/12. OSC Actions Expertise …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-142-2012-state-police-expertise-payState Police Bulletin No. SP-138
… employees must be in Active, Paid Leave of Absence or Military Stipend Leave (MLS, MTS) status on 11/01/11. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and … operations of the school lunch fund. The Board has not adopted a formal budget process. Business Administrators …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358