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Opinion 95-16
… WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION … in their ordinary acceptance and significance and the meaning commonly attributed to them" (Phaneufv City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the option of requiring certification, verification, or neither." (Memorandum of the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… bond sale, of which 85 percent was from New York retail buyers. The true interest cost of the GO Bonds was 3.99 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a matter of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. … a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Approval. After approval, the system creates actual bills ready to be invoiced. Agencies must also run a single action …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… agencies. Non-Onboarding agencies: Establish their own Federal Grant Projects, Customer Contracts and Awards in … SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… information”), such as: The Privacy Act of 1974 Right to Financial Privacy Act of 1978 Public Officers Law The … Section 633 protects as confidential those records related to crime victims. Examples of common confidential information … information. Additionally, security roles restrict access to the confidential information. For example, bank account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleMandatory Contributions – Enhanced Reporting
… 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in … Most NYSLRS members make contributions a percentage of their earnings toward …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDays Worked – Enhanced Reporting
… how to establish and calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to the advance. The Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe … Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of … (GASB Codification). Specific applicable principles are referenced in the topical sections of this chapter. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other taxes. The accounting … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … information is routinely backed up so that it is available in the event of an emergency. An IT contingency plan is the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… City. The office employs more than 200 assistant district attorneys, criminal investigators and support staff. The …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need … actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes