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City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s … accurate and timely accounting records and reports to allow the Common Council Council to effectively manage …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Up Slightly in May
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… drive the development of new property. For instance, JP Morgan Chase is close to completing its new 60-story …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 92-41
… FIRE DISTRICTS -- Appropriations and Expenditures (to repair thoroughfares within the district) STREETS AND … TOWN LAW, §176(21): A fire district may not expend moneys to repair "sidewalks" within the district. You ask whether a fire district may expend moneys to repair "sidewalks" within the district. According to your …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 93-25
… the right-of-way was a village street may not continue to provide such lighting unless the lighting primarily … the private property. The village also may continue to pay the cost of lighting the private right-of-way if the … has been making payments for a number of years for dusk-to-dawn lighting along a private right-of-way under the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 94-24
… LAW, §35.00: If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be subject to permissive referendum requirements. However, if a single …
https://www.osc.ny.gov/legal-opinions/opinion-94-24IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the … which, once approved at the agency level, will be routed to DOB for further review and final approval. An automated … no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeIII.7 Data Quality – III. Statewide Financial System (SFS)
… System (SFS) software provides enterprise information to agency decision makers. As a result, the data from transactions needs to be of high quality. To maintain accurate data, it is the responsibility of the … Financial System software provides enterprise information to Agency decision makers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityXIX.2 Overview – XIX. Project Costing (PCIP)
… The Projects module is used to collect financial transactions associated with projects. … the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for … along with the guidance in the sections below are used to establish a new Project. Please see SFS Coach, Training …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewState Agencies Bulletin No. 1453.1
… This bulletin supersedes Payroll Bulletin No. 1453 Purpose To notify agencies of the new voluntary deduction codes for … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … 261. Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/14531-new-deduction-codes-559-nyscopba-pet-insurance-and-560-nyscopba-vpiNotice of Assessment on State Lands
… statutory language with operational procedures relating to assessments on state lands. Memo Bill Text Status … statutory language with operational procedures relating to assessments on state lands …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of … requires the annual reporting of interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… which cause vision problems. A cataract is corrected with surgery, which frequently involves removing the clouded lens and replacing it with an intraocular lens (such as a plastic lens). Empire generally reimburses the intraocular …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals2018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied … the Board fully transitioned its claims payment process to the SFS. Key Findings Our office identified 7,500 errors … were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditNYSLRS Ordinary Death Benefit
… (Zebrowski/Skoufis) – Authorizes beneficiaries to choose pension benefits or a death benefit in certain … Authorizes beneficiaries to choose pension benefits or a death benefit in certain …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsGreenville Fire District – Investment Program (2023M-106)
… [read complete report – pdf] Audit Objective To determine whether Greenville Fire District (District) … earned. Officials did not: Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106