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Opinion 92-32
… immediately reconveying it (1989 Opns St Comp No. 89-29, p 69; 1981 Opns St Comp No. 81-203, p 216). Since the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-32XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by purchaser Buildings: Original … or together with a related contract, asset, or liability The asset arises from contractual or other legal … at the acquisition date, or the amount at which a liability could be liquidated with the counterparty at the …
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
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial statements report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From Jan. 1, 2014 through … 132,051 claims, totaling $30,695,221, that were paid for pharmacy services provided during periods when members …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… employees in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or … Officer 019415 8755300 Security Hospital Supervising Treatment Assistant 007966 8718400 OSC Actions OSC has …
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
… this needs to be communicated to FederalBilling@osc.ny.gov prior to entering any transaction that would bill … an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being … This should also be communicated to FederalBilling@osc.ny.gov to ensure no returns are mistakenly processed through …
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 … wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility …
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. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor …
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 2322
… implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA, provides for an increase in location pay … CED = $3,400 IFN = $1,033 IFE = $2,066 End Date: Leave Blank Goal Amount: Leave Blank Goal Balance: Leave Blank 2025 …
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)
… 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures …
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)
… of professional services for the period January 1, 2011 to July 31, 2012. Background The Jericho Fire … be paid $40 per hour, during our audit period he was paid $50 per hour for his services. Key Recommendations Consider … of professional services for the period January 1 2011 to July 31 …
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)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial … audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate … statements. After auditing the bills, generate a signed warrant addressed to the Treasurer that specifies the bills …
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)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in …
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)
… through August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. … five-member Board of Fire Commissioners governs the District. The District’s general fund budget for the 2012 and …
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
… reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two … requirements. For the three fiscal years ended June 30, 2016, CUTE reported approximately $1.8 million in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualAccidental Disability – Article 14 Benefits
… benefit if: You are unable to perform your duties because of a permanent physical or mental incapacity and It is … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityDepartment of Transportation Bulletin No. DOT-20
… Payment will be made in a separate check dated June 6, 2012, Pay Period Administration 4L Background Chapter 491 … Maintenance season is from November 1, 2011 to April 15, 2012. Eligibility Requirements Employees assigned to the …
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
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementDepartment of Transportation Bulletin No. DOT-25
… scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2014 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-season