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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
… occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal … from normal operation of a tangible capital asset (in the case of contamination-related AROs) Placing a tangible …
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
… As of August 2017, 4.4 million people were enrolled in mainstream managed care plans – about 2.5 million were … have additional sources of health care coverage. In accordance with the New York State Social Services Law, … the audit period, the Department paid about $1.28 billion in Medicaid managed care premium payments on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … warrant for the collection of those taxes (see §904[1]) in accordance with a time-frame set forth in section 987(1), " to each owner of real property upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable … Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. Background : In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024SUNY Bulletin No. SU-365
… CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL 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-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState 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-2024-2025State Agencies Bulletin No. 1708
… not processed automatically Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesUnified Court System Bulletin No. UCS-132
… $1,500 health and wellness allowance There are three additional categories that are out-of-pocket expenses: bar … paid during the claims period are reimbursable. Each judge will automatically receive the three allowances (a maximum total of $2,500) unless a judge opts out of one or more of the allowances. Allowances …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental … of inception is November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them in the performance of their judicial … To explain procedures for processing Judicial Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceState Agencies Bulletin No. 991
… for Lifeguards. Affected Employees Eligible employees in Bargaining Unit 68 Background GOER memorandum dated … and Maintenance Allowance payments to eligible employees in Bargaining Unit 68. Effective Date(s) Payments may be submitted beginning in Pay Period 4L (Institution), paychecks dated 6/3/10. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1715
… Employees Employees meeting the criteria as explained in this bulletin Summary of Changes To date, the IRS has … early release of certain 2019 Income Tax changes reflected in IRS Publication 15 (Circular E) Employer’s Tax Guide 2019. … Federal Tax Withholding Rates All changes were effective in the first paycheck of January, 2019. Federal Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Town of Wawayanda – Financial Operations (2024M-160)
… continuously adopted budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, … Town is using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
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)
… operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … operations, and properly filed the 2019 through 2024 AFRs in a timely manner, which provide the Board, taxpayers, the … assess information about the District’s financial standing in a timely manner. Properly audit claims which resulted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a … a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash …
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
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits