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IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation for State employees and certain non-employees … are required to wear a uniform in the performance of their duties. 50105 Regular Employee – Standby Pay Additional compensation authorized by the Director of Budget for regular employees eligible to accrue overtime …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceLocal Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesVillage of Morris – Fund Balance (2017M-58)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Andover – Audit of Claims (2013M-388)
… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… by federal agencies to all state agencies contain the same FEIN or TIN that is used to draw down federal grant … request for federal grant funds, thereby reducing that day’s federal grant payment without regard to which state … but not always. OSC is notified by TOP late in the day that the offset occurred. The following business day OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… – Budgets and Spending Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 … transferred after the deadline may or may not be included in processing schedules. Payment dates on ‘lapsing’ vouchers … check must also be resolved by the published deadline in order to use a lapsing appropriation, or the voucher must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … city, 11 towns and five villages. The County is governed by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10More About This Retirement Plan – Special 20- and 25-Year Plans
… 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These benefits are provided by Sections 384, 384-d … 8, 2010, you may not be covered by the benefits described in this publication, even if your employer has adopted and … will be covered under Article 14. The benefit information in this summary does not apply to you. View your Article 14 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planOpinion 90-9
Whether a village board of trustees which has established the office of auditor may grant the auditor authority to audit and order paid some but not all claims against the village
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … NYS 562, "property of the judgment debtor"), it may also mean property which is only in one's control (see, e.g., … a subdivision thereof is not a part of the act itself and does not expand or restrict the language of the body of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 89-48
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of … secure payment of any judgments which might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection with the improvement of real property are held …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … of the transmittal of valid Cost Center information from SFS to PayServ, and the use of only that valid Cost … the PayServ Account Code table using the Cost Center file from FRD2 concatenated with the new SFS Account Codes on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGovernment-Wide Financial Data – 2021 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Government-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOpinion 98-9
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge … service or a combination thereof on a town-wide basis or in an ambulance district, may fix a schedule of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93