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GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 90-7
… in 1976 (L 1976, ch 783; General Municipal Law, §903-e) to have the powers and duties, and to be subject to … and the inhabitants thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… written policies for departmental cash receipts or implemented procedures to provide guidance for employees … County) The treasurer did not maintain appropriate records or provide the board with monthly financial reports. Company … which employees were authorized to collect cash receipts or the processes for determining accountability over cash …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… Likewise, if only a small handful of computer users have received IT security training, the governing board … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… and Contract Management content should be directed to the OSC Bureau of Contracts unless other contact … 408-4OSC (4672) or 1-866-370-4OSC (4672) Requests related to receipt of contract transactions SFS Helpdesk BUREAU OF … GAAP-Based Financial Reporting content should be directed to the OSC Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationSelected Safety and Security Equipment at Subway Stations
… includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly distributed but …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of School Safety Planning Requirements
… for the plans, but the specifics are left up to safety teams appointed at each district and school building. The safety teams are composed of stakeholders from the School Districts, … public hearings on the plans, appoint district-wide safety teams including all required representatives, or train …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAccountability and Surplussing of Vehicles
… past their useful lives should be surplussed and sold at auction through OGS. Key Findings OPWDD lacks sufficient … and the time frames for sending surplussed vehicles to auction and turning in associated license plates. Issue …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… vehicles are being operated safely by employees with valid driver licenses. The audit covers New York City OPWDD … automated reporting system that notifies organizations of driver-related events, such as the expiration and renewal of driver licenses; the suspension, revocation, and restoration …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Agencies Bulletin No. 2093
… VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates Wages Contribution … T6VDCB VDC T6-3-6PCT-ER8PCT Effective Dates Effective in Administration paychecks dated February 1, 2023, and … Submission Schedule when updating the Savings Plan panel in PayServ to affect the February 1, 2023 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… were entitled? Audit Period January 1, 2023 – March 31, 2024 Understanding the Program Payroll is one of the largest …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153SUNY Bulletin No. SU-108
… Session Income Code 17 YWS Winter Session Income Code 18 ZWS Winter Session Income Code 19 Procedures for reporting … position include: Pay Basis Code BIW Bargaining Unit 14 Salary Plan S14 Earnings Program N14 Jurisdictional Class … Winter Session IC 17 for Earn Code XWS Winter Session IC 18 for Earn Code YWS Winter Session IC 19 for Earn Code ZWS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials … status. Audit Summary The Mayor and City officials did not provide adequate oversight of financial operations. … that public transparency could diminish. The Commissioner did not maintain current accounting records or ensure that …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… the Governor to sign it and enhance public trust in state contracting during emergency situations and when the … as values we cannot compromise on during the state’s contracting process. While certain emergency situations may …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractState Agencies Bulletin No. 1117
… instructions to agencies for processing the 2011 Uniform Cleaning and Maintenance Allowance payment. Affected … to a GOER Memorandum dated 12/2/11, a 2011 Uniform Cleaning and Maintenance Allowance payment is authorized for … departments and titles are eligible for the 2011 Uniform Cleaning and Maintenance Allowance payments as listed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedCUNY Bulletin No. CU-714
… Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the eligibility criteria are affected. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-743
… is to inform agencies of OSC’s automatic processing of the July 2022 Increments and provide instructions for payments … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) represented employees. Effective Dates The July 2022 CUNY Increments are effective 07/01/2022 and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… and July for all eligible Professional Staff Congress (PSC) represented employees. Effective Dates : The July 2024 … effective 07/01/2024 and will be processed in Institution Pay Period 07C, paychecks dated 07/11/2024. Control-D Report … is not equal to one of the salary steps. Agency Actions – Pay Period 7C: Agencies must review employees in Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-increments