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Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … the purposes for which the monies may be expended, we do not believe that the decision should be read as construing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 977
… agency review after the automatic payments have been made. All reports will be sorted by agency code, then by employee … Mass Increment Payment Report This report identifies all employees who received the automatic Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… agency review after the automatic payments have been made. All reports are sorted by agency code, then by employee name … Mass Increment Payment Report This report identifies all employees who received the automatic Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… agency review after the automatic payments have been made. All reports are sorted by agency code, then by employee name … Mass Increment Payment Report This report identifies all employees who received the automatic Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … Opn No. I88-38; see also 1981 Opns St Comp No. 81-301, p 326). This Office has stated that the cost of operating and … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… took sufficient steps to control the Medicaid costs of recipients diagnosed with end stage renal disease who were … and laboratory services) on behalf of 10,906 Medicaid recipients who were diagnosed with ESRD. Medicaid recipients with ESRD are eligible for Medicare coverage if …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as … hearing, to purchase historical or cultural property in order to further historic preservation efforts (General …
https://www.osc.ny.gov/legal-opinions/opinion-92-32XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… It includes the purchase price or construction costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight and transportation … costs (clearing, filling, and leveling), and the demolition of unwanted structures. In addition, costs of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… funding progress for other postemployment benefits and pension plans. Budgetary comparison schedules should present … Benefit Trust. The required supplementary information for pension plans should include schedules of the proportionate share of the net pension liabilities, employer contributions, and changes in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… from its Help America Vote Act Election Security Grant to enhance the state’s election technology and … states already use this approach, and it is similar to how New York Medicaid currently pays Medicare Part B … not obtain any reports from the 13 contractors documenting how the advance funds were expended. As a result, SED needed …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … the award may not have been closed by the awarding agency in the applicable draw system. If the award is open in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageOpinion 90-9
Whether a village board of trustees which has established the office of auditor may grant the auditor authority to audit and order paid some but not all claims against the village
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 2322
… which implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the … Date: 03/27/2025 (A), 04/03/2025 (I) or the date employee returns to the payroll Annual Addl Earnings: LOC = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityAccounts Payable Advisory No. 48
… of the State Comptroller (OSC) has updated the policy and procedures regarding standards for entering vendor name … (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event … increases the likelihood of locating claimants’ property and expedites the claim process. See the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials … tax as allowed by statute. … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewCUNY Bulletin No. CU-715
… in Bargaining Unit TE with dues (Deduction Code 207) and increase the current amount as follows: Current Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increase