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V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeBuffalo City School District – Special Education and Grant Administration (2017M-73)
… The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of … District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not include assistive technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Hempstead – Budget Review (B7-16-4)
… was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 proposed …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Opinion 89-31
… CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of city to provide … we note that it is well-established in this State that government by representation is the rule. Direct action by … procedure for a recall election in the Election Law. There are however specific statutory procedures for the removal of …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Agencies Bulletin No. 1698.1
… the moving expense deduction for tax years 2018 through 2025. The One Big Beautiful Bill Act signed into law on July … of moving expenses and allowable moving expenses. Moving Mileage Rates: Employees eligible for reimbursement pursuant … of personally owned automobiles on official business. The mileage must be measured by the shortest highway route …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16981-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… COVID-19 pandemic hit New York, an audit released today by New York State Comptroller Thomas P. DiNapoli found. … public. DOH would not provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, … findings are extremely troubling. The public was misled by those at the highest level of state government through …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyAccounts Payable Advisory No. 67
… a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide … Financial System using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mState Agencies Bulletin No. 2242
… instructions for processing the 2024 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … or designated Management or Confidential in BU06 who work Summer Session in 2024 are affected. Background: Pursuant … to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersDiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain … to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSUNY Bulletin No. SU-261
… deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees Background … investment providers under the SUNY Voluntary ROTH 403(b) Plan. Effective Date(s) Administration Paychecks dated … payroll staff will need to enter deduction code 412 for 403(b) ROTH participants on the General Deductions Panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition … year total $26.9 million. Key Finding The Board has relied on appropriated fund balance as a financing source in annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Oversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Agencies Bulletin No. 1949
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 12/31/2021. For any shift that begins at or after 12:00 am on 01/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-229
… Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing and provide … The purpose of this bulletin is to inform the Division of the State Police of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past decade, Glens Falls’ revenue has not kept pace with expenditures. From 2002 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsNewburgh Enlarged City School District – Financial Management (2025M-32)
… [read complete report – pdf] Audit Objective Did the Newburgh Enlarged City School District (District) Board … Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial … condition is its level of fund balance, which represents the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32