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Opinion 92-31

… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …

https://www.osc.ny.gov/legal-opinions/opinion-92-31

State Comptroller DiNapoli Releases Municipal & School Audits

… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of surplus fund balance. Additionally, …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

State 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 … factor ( .038251) will be used to calculate the payment amount that will appear in the Compensation Rate field on Job …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024

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 … ALR may be assigned one of three “Loan Statuses” depending on the appropriation language and the recipient. OSC BSAO …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

Opinion 91-16

… that question for purposes of this inquiry since the rate schedule provisions are identical in CPLR, §8007 and Public …

https://www.osc.ny.gov/legal-opinions/opinion-91-16

State Agencies Bulletin No. 991

… employee. Employees must have been on the payroll at the end of the pay period in which November 1st, 2009 fell. The … returned to the payroll for Institution agencies. Earnings End Date: 11/4/09 or date employee returned to the payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguards

State Agencies Bulletin No. 2213

… calculation must calculate the biweekly payment based on 365 days in that fiscal year. Since the fiscal year … the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous … is complete for Pay Period 1, OSC will insert a row on the Job Data page effective 03/28/2024 (Administration) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025

State Agencies Bulletin No. 1715

… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax related … Additional Withholding Adjustment for Nonresident Aliens Supplemental Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019

XIV.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 … value. Per paragraph 15 of GASBS 83, current value is the amount that would be paid if all equipment, facilities, and …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

SUNY Bulletin No. SU-365

… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … includes 28 days in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to reflect the Non-Leap Year Factor of .038356 for CAL and …

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-cal

State Comptroller DiNapoli Releases Municipal & School Audits

… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… a contract-related transaction must be approved by OSC. It also provides general policies and procedures for … contract type being used. For some contract types and Purchase Orders subject to OSC review (OP Transactions), … a State agency can view the status (Received, Approved and Non-Approved) of their own contracts submitted to OSC. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Town of Wawayanda – Financial Operations (2024M-160)

… Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 totaled … unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118 percent of … excessive number of bank accounts also exposes the Town’s funds to an increased risk of errors and irregularities. The …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160

State Comptroller DiNapoli Releases Municipal & School Audits

… containing inconsistent information. Port Washington Union Free School District – Payroll (Nassau County) Auditors …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

Bus Wait Assessment and Other Performance Indicators

… public can access these statistics on the MTA’s website in the monthly Committee meeting books and on the … Transit and MTA Bus for multiple purposes and is a factor in calculating WA. Since February 2017, WA is reported … numerous assumptions. For instance, because fare card data does not include where the rider boarded and exited the bus, …

https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicators

State Agencies Bulletin No. 2245

… in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Employees … Withholding Program is discontinued for employees who are hired, rehired, concurrently hired (into a position … in the Background section) is on or after 07/01/2024 are not subject to the Salary Withholding Program. Agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employees

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … and did not use 94 percent of appropriated fund balance, which allowed the district to circumvent the 4 …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, … 2 – Miscellaneous Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any system constraints will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview