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Opinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… community," said State Sen. Velmanette Montgomery . "I am happy Comptroller DiNapoli recognizes how the changing … area, a homeowner and a former business owner I am very happy to have this official economic snapshot of … new HIV diagnoses, obesity, stroke, mental health, alcohol hospitalizations and adult hospitalizations for …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability is incurred, regardless of the timing of … and available. Revenues are considered available when they are collected within the current period or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… revenue transactions should be recognized in the period when the taxable exchange transaction occurs or when the resources are received, whichever occurs first. … transactions will be recognized in the accounting period when they become measurable and available. Full accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesExamples – Article 14 Benefits
… public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 … member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have had …
https://www.osc.ny.gov/retirement/publications/1644/examplesSUNY Bulletin No. SU-190
… Employees Union (GSEU) which provides for a Downstate Location Stipend to eligible GSEU employees. Effective … are entitled to the payments from the Downstate Location Fund. The payment amount is based on the campus’s … allocation and current eligible GSEU employees. Downstate Location Stipend payments may be made to eligible GSEU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesLimitations – Career Plan
… your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your … from the computation of your FAS. Payment for accumulated vacation is not included in the calculation of your FAS. Tier …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Police and Fire Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation … excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be …
https://www.osc.ny.gov/retirement/publications/1512/limitationsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashSUNY Bulletin No. SU-130
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payments and whose actual work station is located … Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions within …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller … is any cargo that can be separated into units of legal weight without affecting the physical integrity of the load, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followComptroller DiNapoli: 26 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … in “significant stress” are Eldred (Sullivan County); New Suffolk (Suffolk); Norwich (Chenango); Schenevus (Otsego) … the fiscal stress scores showed the regions of Central New York, Long Island and the Southern Tier as those having …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressOversight of the Agricultural Assessment Program
… annual per-acre Agricultural Assessment Values that local assessors and boards of assessors use to compute agricultural property assessments … AAV for soil groups, aquaculture, and farm woodland. Local assessors determine whether land is eligible for the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSelected Aspects of Discretionary Spending
… Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the … of RIOC spending that was discretionary in nature. Each public authority should have formal policies and procedures … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing District … requirements. Report reserve fund moneys separately from other general fund moneys as restricted cash. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… to examine the District’s financial management practices for the period July 1, 2008 through October 21, 2013. … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years ending June 30, 2013, the Board and District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342