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Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly … openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, training local officials, assigning …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… not been turned over to the Office of State Comptroller as abandoned property even though the funds have been in the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… issues that need to be addressed. The issues facing our local governments require serious discussion and solutions. … reform, including the public financing of statewide elections. Now, more than ever, we need to tip the scales of … and reviewing the details in the Governor’s plans when he releases his proposed 2014-15 budget …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli: Capital Planning Problems Persist at NYRA
… for the New York Racing Association (NYRA) years after a reorganization that was intended to strengthen its finances … those of an audit released in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s … for the New York Racing Association NYRA years after a reorganization that was intended to strengthen its finances …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-51
… services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … and telephone services needed to provide an enhanced 911 emergency telephone system to serve such municipality. …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4State Comptroller DiNapoli Releases State Audits
… of the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State agencies and public … indicate the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD … amounts of their budgets were exempted and excluded from MWBE participation. Further, there was no evidence ESD took …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… process that allows agencies to bill each other, settling bills without the need for a paper check and using accounting … PERFORMING INTERAGENCY BILLING Scenario 1: Online Agency Bills an Online Agency The Billing Agency creates a bill for … associated open item is closed. Scenario 2: Online Agency Bills a Future Phase Agency The Billing Agency creates a bill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingIX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesOptional Service Credit Purchase Payments – Enhanced Reporting
… list the member’s service credit purchase deduction amount and whether it should be taken pre-tax or after taxes. The … payments left. To access the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to … by the amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsEnhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of … or inappropriate action involving State funds equipment supplies and other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… encumbrances and expenditures are made against the program appropriations and recorded using an expenditure … for expenditures that is both usable and manageable, a list of account codes has been developed and organized …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York and other states. Benefits … depending on their experience in the State’s unemployment insurance system. If New York does not repay its outstanding … 10 in the relevant tax year. 12 FIGURE 4: Unemployment Insurance Tax Rates in New York Levels of Rates State Federal …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
… and Board Members, will be requested using the Claim for Payment ( AC 3253-S ) or the Claim for Travel Reimbursement by a Non-Employee ( AC 3257-S …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an agency for … to these accounts including no less than monthly account reconciliations, monthly and annual reporting … to the Commissioner of Taxation and Finance of all bank account balances under the administrative control of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview