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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future repayment … of Contracts (OSC BOC). Note: Per Section 93 of the State Finance Law, Repayment Agreements are not needed for Capital … loaned or advanced to nonState agencies pursuant to State Finance Law Section 40a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… Purpose To determine whether the Department of Health (Department) made Medicaid mainstream managed care … on behalf of individuals who had comprehensive third-party health insurance coverage. The audit covered the period … and locally funded program that provides a wide range of health care services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… at a charge of one dollar per parcel. Read literally, the statute requires notice to each owner of real property upon … however, "[a] construction which would make a statute absurd, or lead to absurd results, should be avoided" … arise from a literal interpretation of the language of a statute (see, e.g., Chatlos v McGoldrick , 302 NY 380, 388). …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
… enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and … Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law … sealed lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSUNY Bulletin No. SU-365
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 2118
… is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … the salary calculation will be changed to reflect the Leap Year Salary Calculation. The Leap Year Salary Calculation change is effective 03/30/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… can help maintain public trust, prevent mismanagement, waste, fraud and legal non-compliance. From 2022 through … that can help achieve cost savings through competition and waste reduction, establish a standardized process, enhance …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Town of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not adopt a fund balance … not receiving up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. West Genesee Central … did not receive any reports from a third-party vendor showing ambulance billings, collections, write-offs and …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-132
… regarding eligibility criteria should be directed to OCA Payroll Operations. Other questions about this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceCUNY Bulletin No. CU-873
… to agencies for entering the new CUNY CLT Assignment Differential payment. Affected Employees: CUNY employees in … PSC for the Term of 2023-2027, establishes an Assignment Differential for employees in the CLT title series who have … salary schedule. Effective Dates: The new CLT Assignment Differential payment is effective beginning 01/13/2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Whitehall – Records and Reports (2026M-9)
… timely records and reports? Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A village … totaling $1.6 million in the accounting records as of August 31, 2025. In addition, bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2262
… employees Reporting Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning … sum payment using the academic year method and the salary at the time of the withholding or payment, whichever is … sum payment using the academic year method and the salary at the time of withholding or payment, whichever is higher. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2340
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increase