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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and … the governmental activities and business-type activities of the primary government and component units. In addition, … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by CVS … for processing these claims. Department of Civil Service: New York State Health Insurance Program – Payments by …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …
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
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury … PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. Department of Education, … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… of OSC’s automatic processing of the December 2020 minimum wage increases for hourly employees and provide instructions … salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees Employees in … of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageOpinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority to make budget transfers) … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 2322
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, … inform agencies of OSCs automatic processing of the April 2025 increases to Location Pay and Location MidHudson pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilitySouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … the Treasurer identifies checks that have cleared the bank, he does not perform proper bank reconciliations. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsJericho Fire District – Professional Services (2012M-236)
… the State, distinct and separate from the Town of Oyster Bay and the County of Nassau in which it is located. The … million. Key Findings The District’s procurement policy does not require the use of competitive methods when procuring professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. The Company … fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… award (LOSAP) program audited. Key Recommendations Audit all claims and ensure that each claim includes an itemized …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit … New York, provides preschool special education services to children with disabilities who are between three and five … financial information, including costs, that CUTE reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualAccidental Disability – Article 14 Benefits
… power of attorney may file your Application for Article 14 Disability Retirement Benefits (RS6411) with the Office … Article 14 information for PFRS Tier 3 members Covers pension …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityDepartment of Transportation Bulletin No. DOT-20
… Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2011 to April 15, 2012. … and who were called out ten (10) or more times during the season will receive payments based on the following: … 95% Calls $500.00 Employees who were Active during the season but have been Inactive since March 31, 2012 also will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceContributing Toward Your Retirement – Regional State Park Police Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier 6 Members As a … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementDepartment of Transportation Bulletin No. DOT-25
… 2014 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Services Unit – BU03 in the Department of Transportation Background Pursuant to … The 2014 Shift Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated 12/03/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-27
… Purpose To provide agency instructions for processing the 2015 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Services Unit – BU03 in the Department … in the employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-27-2015-shift-lump-sum-payment-winter-maintenance-seasonDepartment of Transportation Bulletin No. DOT-29
… Purpose To provide agency instructions for processing the 2016 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of … in the employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-29-2016-shift-lump-sum-payment-winter-maintenance-season