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June 2002: GASB Statement 34
… those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June … those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Nichols Joint Fire District – Procurement (2025M-103)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… access control. Create, maintain, and monitor a log of patches applied to Department software to ensure timely …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHomeland Security Grant Program – Federal Funding and New York
… The Homeland Security Grant Program (HSGP) (Assistance Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, … three individual grant programs: State Homeland Security Program (SHSP), Urban Area Security Initiative (UASI) and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programComptroller DiNapoli Releases School Audits
… to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not use these funds as intended, however, because revenues exceeded … years. As a result, the district’s unexpended surplus funds, totaling $2.7 million as of June 30, 2013, were 7.5 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The New …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Agencies Bulletin No. 1124
… Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice Airport Firefighter 1 Airport Firefighter 2 Airport Firefighter 3 Training and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformOpinion 93-31
… a municipal governing board in commuting from his or her residence to the place where meetings of the board are …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… and the New York State Police today announced that Bruce Karam, the former long-time superintendent of the Utica … from the date of his crime until his termination. “Bruce Karam shamelessly diverted funds meant to benefit … State Comptroller Thomas P DiNapoli today announced that Bruce Karam the former longtime superintendent of the Utica …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kState Agencies Bulletin No. 2217
… Unit BU05 Background: Pursuant to the side letter contained in the 2021-2026 Agreements between the … and the Civil Service Employees Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2217-2024-special-assignment-duty-pay-calendar-year-2023State Agencies Bulletin No. 194
… 5%, use the action of Data Change and reason of CHG PCT (CPT) and change the Part-Time PCT accordingly. If there is a … request the Action of Data Change and Reason of CHG PCT (CPT) effective the date of the change. Additional Data Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workCUNY Bulletin No. CU-756
The purpose of this bulletin is to provide agencies with instructions for processing the 2022 CUNY Nurses Health Specialty Differential through the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… 2021. Kroll concluded the transactions were approved and closed according to the Fund’s policies and legal …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsState Agencies Bulletin No. 2010
… State Agencies Bulletin No 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021VI.4 Reappropriations Overview – VI. Budgets
… upon State Finance Law, Section 40 there are four lapse dates in each fiscal year: June 30, September 15, September … further guidance. Agencies need to be cognizant of these dates, particularly in reference as to when their specific … deals with the process of reviewing Appropriation lapse dates and reporting any discrepancies to OSC as instructed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Agencies Bulletin No. 1937
… purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected Employees … York and the Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicCUNY Bulletin No. CU-698
CUNY Bulletin No CU698
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To assess whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accruals