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Opinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… were provided. Had the Department informed the recipients about their entitlement to Medicare and taken proactive steps … in Medicare, the Medicaid program would have saved about $1.5 million over a four-year period. Based on our … or parent. Medicaid payments for these recipients totaled about $553 million for services that Medicare would have …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… society for restoration and preservation. The town, by local law, may authorize the purchase price to be paid to the town on an installment basis, secured by a purchase-money mortgage. You inquire about the propriety of the use of … of years. You indicate that the town would hold a purchase-money mortgage as security. Town Law, §64(2) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-92-32XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not … are responsible for most of the construction affecting the NYS Fixed Asset System. Following are types of expenditures … the acquisition date. General capital assets acquired by tax foreclosure which are to be retained by the government …
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 governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… Specifically, the BOE has planned for and spent funds for the activities described in its cybersecurity plan. Although a portion of the funds remains unspent as of February 2021, the BOE has designated the remaining funds for ongoing, multi-year initiatives that continue to …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… The Memorandum of Agreements (MOAs) between the State of New York, OMH, and Council 82 AFSCME AFL-CIO (C82) allow OMH … regular rate of pay for employees in certain titles. The new overtime rate shall apply to all overtime earned during … agreement of the parties. The overtime factor used by the New York State Payroll System (PayServ) for affected …
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 or U.S. Department of … cash related to the refund has been posted in SFS. In some cases, funds to be returned will be recorded via an … disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being moved from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 1889
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 2322
… implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA, provides for an increase in location pay … identify a complete list of earnings. Questions: Questions regarding this …
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
… – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name … of locating claimants’ property and expedites the claim process. See the Guide to Financial Operations , …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Somerset – Budgeting for Sales Tax (2016M-419)
… Key Recommendations Allocate sales 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)
… 31, 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. … claims. Key Recommendations There are no recommendations in this report. … Village of Galway Claims Processing 2014M79 …
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 … sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewCUNY Bulletin No. CU-715
… Employees represented by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in paychecks dated 07/15/2021. OSC Actions OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseCUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $16.06 to $16.41. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU730 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-684
… Employees represented by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in paychecks dated July 2, 2020. OSC Actions OSC will identify employees in Bargaining Unit TE with Dues (Code 207) and increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-684-new-york-state-nurses-association-dues-increaseState Agencies Bulletin No. 1923
… an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park … 31 represented by the Police Benevolent Association of New York State, Inc. (PBANYS) are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseCUNY Bulletin No. CU-702
… increase for employees represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $15.81 to $16.06. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU700 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increase