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Fund Financial Data – 2022 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities. … Fund financial statements provide a …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with … October 2023. About the Program The District’s mission is to construct, maintain, and operate reservoirs in the … Use Policy, for its IT assets. Additionally, the District is responsible for adhering to provisions in the Department …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made great strides … 2014-15. Based on these projections, and after adjusting for prepayments and other proposed changes, DiNapoli … into the Rainy Day Reserve Fund and allocates $315 million for the Rainy Day Reserve Fund and the Tax Stabilization …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete … Fire District – Controls Over Financial Activities (Madison County) The secretary-treasurer maintained adequate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… to: support emergency operations, make improvements to 911 call centers, and enhance the capabilities of first … centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge applies to any two-way … of State: Oversight of the Enhanced Wireless 911 Program (2005-S-68) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… a due process property right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or … to file on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsUnified Court System Bulletin No. UCS-338
… effective date and check date: Pay Cycle/Pay Period Type Payment Year Payment Effective Date Check Date Administration 1 Lag April … or Leave of Absence with Reason Code WDL on or after the payment effective date. Earnings Code Description Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesDivision of Housing and Community Renewal Bulletin No. DH-69
… undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasury, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationCUNY Bulletin No. CU-638
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 384) from $26.60 to $27.00 for full-time employees and from $14.55 to $14.95 for hourly employees. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-638-district-council-37-local-384-dues-increaseRetirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, … System (PFRS) is mandatory. Employers are responsible for enrolling new employees into PFRS when their employment …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipState Agencies Bulletin No. 1933
… a row on the Additional Pay page at the Effective Date level of Earnings Code LLS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpOpinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: … Town of Schodack 1 We note that the Secretary of State administers a fund for the maintenance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-95-10XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… when the Payment Method on the purchase order is the Procurement Card. Matching in the SFS is an automated process that … when the Payment Method on the purchase order is the Procurement Card. Business Units must address match …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… 2021 to reach new highs. In addition, farms contribute to food security in their communities, an important benefit in … New York is also among the top producers of many other products, including other dairy products, apples, maple … a significant farm services industry and manufacturing of food and other products based on products produced on farms, …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… or lessor’s option to extend the lease term that you do expect them to exercise. Note: If you’re reasonably …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases