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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Municipal & School Audits
… developing the budgets, so revenues were underestimated by a total of $439,767 and expenditures were overestimated by a total of $287,238 for the audit period. The board also … in overtime that was not properly approved or supported by the employees’ timecards. Auditors found 95% of the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2213
… Fiscal Year 2024-2025. Affected Employees: All employees with a Comp Rate Code of ANN , CYF and CAL (except employees … which do not have an existing row on the Job Data page with an effective date of 03/28/2024 (Administration) and … provided no row already exists on the Additional Pay page with an effective date of 03/28/2024 (Administration) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Opinion 88-70
… -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … of express statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; … of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v …
https://www.osc.ny.gov/legal-opinions/opinion-88-70XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1715
… to income above the $200,000 threshold and is only paid by employees. Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019State Comptroller DiNapoli Releases Municipal & School Audits
… effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund … balance levels at more than three times the amount allowed by state law. Auditors also found five reserves totaling $2.3 … the plan lacked key pieces of information required by the board’s reserve policy and best practices. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… 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. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF … miscellaneous earnings will be changed to reflect the Non-Leap Year Factor of .038356 for CAL and CYF employees. …
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 Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State agencies … Amendments Subject to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Bus Wait Assessment and Other Performance Indicators
… their location and bus departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor … only. The MDBSI measures the average distance traveled by a bus before an interruption in service occurs. MTA Bus … for these groups is created based on assumptions made by Transit’s Division of Operations Planning. The computer …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOpinion 94-32
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages … award program established for the village fire department in the event that the fire department ceases to provide … authority for a village to transfer its responsibilities in connection with a service award program to a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … vacation leave time when they leave district employment by almost $178,000. The district’s remaining reserve funds … (Nassau County) The district overestimated expenditures by a total of approximately $29.4 million during fiscal years …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2245
… subject to the Salary Withholding Program as referenced in the Background section), or transfer date (from a … subject to the Salary Withholding Program as referenced in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Employees in positions assigned to a bargaining unit not previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… originally deposited in one fund to another fund with legislative authority. Appropriated - used to move monies … another by charging an appropriation containing specific legislative authorization to do the transfer.) Submitting … authorizing language. Agencies should break out multiple Legislative references into separate transactions, if …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Agencies Bulletin No. 1991
… Background The Memorandum of Agreement (MOA) between the State of New York, OPWDD, the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… Background The Memorandum of Agreement (MOA) between the State of New York, OPWDD, the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987
… Security Services Unit (BU21) titles who work at OMH are affected. Background The Memorandum of Agreements (MOAs) … Payments made using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainSUNY Bulletin No. SU-322
… (SSU BU 21) titles who work at a SUNY University Hospital are affected. Background The Memorandum of Agreements (MOAs) … Payments using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These earnings are taxable income, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-rates