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II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewLake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase … Business Units will use a purchase order to encumber funds against the contract, and then liquidate against the … corrected through the following process. In the event that funds have since lapsed, please see Chapter XI, Section 7.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, … Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… allegedly failed to take care of leaks in the town’s water system and then falsified reports to the town to cover up the … crime.” "Mr. Peets allegedly failed to correct the water system issue and falsified records to conceal his …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksOpinion 91-42
… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … §10-1008). Moneys paid to the village fire department as, for example, membership dues, foreign fire insurance tax … funds from the department to the village treasurer for investment purposes. While municipal corporations are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 94-1
… of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such … to the expense of maintaining a district an allowance for services rendered by any town officer or employee when …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 94-14
… to finance projects located outside the municipality for whose benefit the agency was created); (development … of any project located wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-14State Agencies Bulletin No. 938
… Purpose To inform agencies of the new Reason Code BDA on the Position Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a BDA (Budget Director’s Approval) is required Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaState Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be … to the employee’s reported taxable wages and withholdings for 2009. Legal Reference Pursuant to Internal Revenue Code … Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … enforcement of liens for unpaid county and village taxes is not barred by any of the statutes of limitations … Code. In connection therewith, the Court stated: "It is clear that a specific direction in the City's tax laws as …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 90-1
… for public purposes ( Comereski v City of Elmira , 308 NY 248). Towns are authorized to develop playgrounds for the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 90-2
… (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … may grant moneys to the town library. We are in receipt of your letter asking whether a village may contract for library …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… oil and gas companies to determine if they are prepared for the transition to a low-carbon economy, New York State … becoming a reality and companies that aren’t prepared for it could pay a heavy financial cost,” DiNapoli said. … in 2007, DiNapoli has been recognized as a global leader for his efforts to protect the Fund’s investments, address …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasOversight of Smart Schools Bond Act Funds
… that school districts have appropriately utilized them for their intended purpose. The audit covers the period April … improvements to educational technology and infrastructure for students throughout the State. Under the Act, school … the Review Board, districts may begin to submit requests for reimbursement of expenses related to purchases or …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Agencies Bulletin No. 2260
… regarding the implementation of double time payments for employees mandated to work beyond 16 consecutive hours. … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for … Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… regarding the implementation of double time payments for employees mandated to work beyond 16 consecutive hours. … Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for … Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuState Agencies Bulletin No. 2340
… processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … to the automatic processing of the April 2025 SSPU Salary Increases. The report will be sorted by Department ID, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam … with grand larceny in the second degree, a class C felony, for allegedly sending phony prescription records for reimbursement to Medicaid and the New York State Health …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud