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Opinion 2001-10
… audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and that in … S. 5208/A. 5791 of 1982, 1982 New York State Legislative Annual, p 24; see also 1990 Opns St Comp No. 90-9, p 21). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… State Comptroller Thomas P. DiNapoli yesterday awarded through negotiated sale $572,715,000 of New … State Comptroller Thomas P DiNapoli yesterday awarded through negotiated sale $572715000 of New …
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
… Federal agencies are required to report the name of the entity receiving the award, the amount of the award, the …
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
… federal grants contain a match requirement that requires State funds be used for a specified percentage of a grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… is a two-step billing approval process before expenses can be drawn. Step 1) Manager Transaction Review. For all … proper reimbursement of state resources. Agencies access the Manage Billing Worksheet screen to select the … for the award. This AR amount then populates the drawdown worksheets. The drawdown worksheets are then used to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State … award. This AR Item amount then populates OSC’s drawdown worksheets. The drawdown worksheets are then used to process the drawdowns on the …
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)
… Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for …
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
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
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 … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records … Most NYSLRS members make contributions a percentage of their earnings toward funding future retirement benefits …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDays Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial …
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
… government may request the negotiation of a separate rate for distinctive programs instead of using the standard rate determined by the Division of Budget. For example, a special rate can be developed for a state-administered program of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA … literature certain accounting and financial reporting guidance that is included in the following pronouncements …
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
… uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - Leases … The accounting for revenue leases is included in Section 4.O – Intangible Right-to-use Assets of this Chapter. Due … recording Federal grant revenues is included in Section 4.C - Federal Grant Accruals of this Chapter. Loans and notes - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
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
… Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the arrests of … behavior and worked with Westchester County District Attorney Scarpino to hold them accountable for their actions … fullest extent of the law.” Westchester County District Attorney’s Criminal Investigators arrested Bigelow and Nash …
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
… history. There is no credible evidence to support the need for these proposals, and if adopted, they would undermine corporate … opposition to shareholder proposals and increase costs for investors. These proposals are contrary to the …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesCUNY Bulletin No. CU-764
… is to provide agency instructions for processing the June 2023 Uniform Allowance Payment. Affected Employees: … of Classified Staff Labor Relations, authorizes the June 2023 payment. Effective Dates : The payments will be … first three uniform allowance payments are entitled to the June 2023 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-payment