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Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 … local sales tax growth statewide. Still, the city’s growth rate fell from a 4.8 percent growth rate for the same period …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 93-30
… officer ( City of Newburgh v County of Orange , 85 AD2d 591, 444 NYS2d 713; City of Poughkeepsie v County of Dutchess …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: The State May Have Your Money
… in the statewide map does not include accounts that have unknown ownership or those with incomplete addresses. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… its 2016 fiscal year on June 30 with an estimated surplus of $4 billion, but needs to be cautious with budgeting going … risks ahead. I commend the Mayor and the City Council for increasing the city’s reserves in recent years.” Nationwide job growth during the first half of 2016 was the slowest of any year since 2010. The U.S. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityOpinion 88-25
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, … district ( Incorporated Village of Lloyd Harbor v Town of Huntington , 4 NY2d 190, 173 NYS2d 553; Town Law, §§190, 194, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25SUNY Bulletin No. SU-340
… and check dates: Deptid Pay Cycle/Pay Period Type Period No. Effective Date Check Date 28118 and 28110 … Nurse 1 (T&RC) title (grade 18), depending on their qualifications. OSC will update all employees in a Teaching … calculate retroactive adjustments for regular and Time Entry earnings calculated by the system based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 94-9
… at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of … automatic processing of the 2023 Year End Adjustments for Members of the NYS Legislature, and to provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide … advices should the budget be late and not passed by 4pm on Monday, April 4, 2022. Affected Employees: Executive Branch* … OSC transmits the electronic direct deposit file on Monday evening for the paycheck dated the same week. This allows the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … detect fraud, waste, and improper spending. As a result of this constitutional and statutory responsibility, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… The loss of 44,400 construction jobs due to the COVID-19 pandemic in 2020 was the state’s worst … Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineDiNapoli: Local Governments Challenged by Slow Revenue Growth
… growth, making it difficult for them to maintain services while keeping pace with rising fixed costs such as health … revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and … nine months of 2016 from the same period a year earlier. While revenue collections varied by region, counties are …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growth