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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 … who 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
… Data Tables and Visualizations Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and Quarterly Collections by Jurisdiction and Region [.xlsx] … New York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… billing purposes, grant award applications, and drawdowns of federal grant funds from the Department of Treasury. The Department of Treasury’s Bureau of the Fiscal Service established a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… any appropriation lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending … NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesTown of Andover – Audit of Claims (2013M-388)
… of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. … or prepare abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Opinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20More About This Retirement Plan – Special 20- and 25-Year Plans
… available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … benefits are provided by Sections 384, 384-d and 384-e of the New York State Retirement and Social Security … even if your employer has adopted and you have elected one of these special plans. NYSLRS is required to compare the …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planState Agencies Bulletin No. 1129
… by March 22, 2012 so that conversion of the PayServ system to the SFS format can begin. OSC will assign a default …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees … services within the district and provide the payment of that fee to the company …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Chemung County Probation Department – Collections and Disbursements (2016M-10)
Chemung County Probation Department Collections and Disbursements 2016M10
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Opinion 89-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … in each of which he shall write the particulars of the notice of claim property (sic) belonging therein. The date, …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Government-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure … required by law. Department officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Opinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust … in the following respects. Initially, we note that there is no statutory provision which specifically pertains to the … 245). In addition, where the estate representative is an official of the county (see SCPA, §1219) who has neglected to …
https://www.osc.ny.gov/legal-opinions/opinion-88-14