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Opinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the spouse of a member of a fire district board of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … a town to expend $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the permissible means of financing an expenditure to be made …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … police department which was established by a resolution of the village board adopted may be abolished by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in and receive benefits from a service award program and the State Employees Retirement System …
https://www.osc.ny.gov/legal-opinions/opinion-96-13What Every Employer Should Know – What Every Employer Should Know
… presentation provides employers a broad understanding of the Retirement System and what it means to participate as an …
https://www.osc.ny.gov/retirement/employers/partnershipStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the highest legal position in our nation. Loretta Lynch will … attorney general for our country and a strong defender of the rights of our citizens. I congratulate her on this … New York is proud to see one of our own appointed to the highest legal position in our nation …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the options allow you to access your records, find general … day, seven days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last … retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as amended; … Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management Improvement Act of 1990 (CMIA), …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … It is the State agencys responsibility to properly plan its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsV.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross … ChartField, and as such has been configured under the SHARE SetID, which means all agencies will be able to access the complete list of Program codes in the SFS. This also … The Program ChartField captures related activities that cross …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and conference … Your policy should specifically state what will occur in the case of improper claims for travel and conference expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … as a convention, conference, or school conducted for the betterment of any local government or school district. A … be of benefit to any local government or school district. The governing board must, by resolution, give prior …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for … resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and procedures for all … The purpose of this Section is to set forth requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations Due To and Not Due To Lapse … through SFS. Once agencies are notified by OSC that the lapse dates have been updated based upon the recently enacted State budget, it is critical that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsState Agencies Bulletin No. 2160
… Purpose: The purpose of this bulletin is to provide agencies with … paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2023 are … 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2236.1
… are required to become familiar with IRS regulations on employer provided lodging, specifically the conditions for … is subject to all tax withholdings and must be reported on the employee’s Form W-2. State agencies, apart from SUNY, … refer to Payroll Bulletin SU-188 for further guidance on how to report this income. Please see IRS Publication 15-B …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an … (Institution) OSC Actions: OSC will automatically increase the biweekly deduction for dues code 291 (BU 01) and dues … for paychecks dated August 14 and August 22, 2024 for the affected employees. Agency Actions: Agencies are to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationJoin Our Information Technology Team
… Keep Government Running Effectively and Efficiently The Chief Information Office oversees the Office of the State Comptroller's information technology services and … ensure operations run effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyComptroller Authority to Audit Local Development Corporations (LDCs)
… Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by … Relates to audits by the State Comptroller of certain organizations controlled by …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0