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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Middlefield – Budgeting (2015M-109)
… January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109State Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for submitting the … The purpose of this bulletin is to provide agencies with instructions for submitting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersVictor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance … by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that was not used. Annually increased meal prices, despite repeated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Hamden – Financial Condition (2013M-86)
… in the general fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town … over which there is direct control (such as real property taxes) to fund appropriation increases and reduce reliance on fund balance. Monitor the budget-to-actual results …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Saranac Central School District - School District Website (S9-19-30)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … results or external audit report corrective action plan (CAP). Multiyear financial plan. Comprehensive appended property tax report card or CAP …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mOverview – Information Technology Contingency Planning
… no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Corning – Financial Condition (2020M-13)
… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … by the Department, to ascertain the expenses it incurred in administering the Acts for the four State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … ascertain the Board’s expenses to administer the Program for the 3 State Fiscal Years ended March 31, 2023. Annual …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedYour Pension Pay Stub
… help explain your Benefit Payment Pay Stub . Click on a blue highlighted area to see a description. GO (Return to …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the Board’s expenses to administer the Program for the State Fiscal Year ended March 31, 2024. These …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31State Agencies Bulletin No. 1751
… (7U), PFRS (7W), NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $200,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members who joined before July … form, we strongly recommend you speak with a NYSLRS representative to discuss the impact of changing your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date Payments may be submitted for Pay Period 4L/5C, paychecks dated June 11, 2008 Background For eligible employees in Bargaining Units 07, 17 and 62 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… of Social Services by concealing the approximately $1,000 per month in pension benefits she was taking both on … General's investigation was conducted by Investigator Joel Cordone under the supervision of Deputy Chief Antoine … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … RECEIVABLE The account description, “Accounts Receivable,” is comprised of the following four items: Taxes - Taxes … loan receivables certain factors are considered such as: What, if any, repayment agreement is on file? Are repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants