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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) … expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Accounts Payable Advisory No. 62
… and vendor collaboration. Agencies must properly configure POs, including selecting the unit of measure that is in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… To ascertain the total expenses that the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle … To ascertain the total expenses that the Department of Motor Vehicles incurred in administering the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli Tracks State and City Spending Related to Asylum Seekers
… tool to monitor emergency spending related to assistance for asylum seekers by New York state and New York City. State … million in State Fiscal Year (SFY) 2023-24 on resources for asylum seekers through Sept. 30. New York City’s … “New York City and state are facing substantial costs for helping people seeking refuge in this country and needing …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersAccounts Payable Advisory No. 47
… card (PCard). These requirements are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), … with the PCard. It is a best practice for agencies to use POs for all planned purchases. Please refer to Chapter XI-A, … card PCard These requirements are effective April 1 2018 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useState Agencies Bulletin No. 1507
… that the “Cashed” box is not checked before requesting: stop payments, reissued paychecks, paycheck reversals or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckState Agencies Bulletin No. 779
… increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to … administered by the U.S. Department of Veterans Affairs in the previous year. The 2008 increase is 2.3 percent per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Agencies Bulletin No. 346
… require anyone claiming Federal tax-exempt status to file a new W-4 by February 15 each year. New York State Department … for the current year's exemption are to be retained in the employee's payroll office. Reveal Report Reveal … change their status to 'Single 0' on the Federal Tax Data 1 Panel. If any employees identified as claiming exempt from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/346-claiming-exempt-federal-and-state-withholdingRetiring with an Outstanding Loan – State Police Plan
… Tier 2 Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanState Agencies Bulletin No. 147
… Purpose To instruct agencies when to use the FRC earnings code Affected Employees Employees who are members of the New … Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingPartial Lump Sum Payment – Special 20- and 25-Year Plans
… be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Comptroller DiNapoli Releases Audits
… pandemic—HCR had obligated only about $98 million of the $127 million in CDBG-CV grants and expended less than $5 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 92-26
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … of a county outside the City of New York must be raised in the first instance as a county charge, and only those … may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-26New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… //www.faa.gov/airports/planning_capacity/passenger_allcargo_stats/passenger/ . Federal Highway Administration, Highway … . Statistics of Income (SOI) Tax Stats – Historic Table 2, Individual Income and Tax Data, by … Tax Year 2019 at http://www.irs.gov/statistics/soi-tax-stats-historic-table-2 . Statistics of Income (SOI) Tax Stats …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Fare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … billion annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known budget risks, and other … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … percent, from a year earlier. Total receipts exceeded the latest projections by $75.1 million, primarily because of … tax collections which were nearly $120 million over the latest projections. This variance was offset by lower than …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportUnderstanding the Audit Process
… constitutional and statutory authority . Resources Search Audits Contact for Audits and Reports …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-process