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XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAbout Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes accounting and reporting … supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Opinion 95-32
… GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and custodial … of the State Comptroller. You ask whether a fire district is required to enter into the model security and custodial … a security agreement must provide that the collateral is being pledged by the bank or trust company as security for …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… food manufacturing and agriculture."” "For those of us who live, work, or own a business in the Finger Lakes, this …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… interest mortgages financed with tax exempt bonds and real property tax exemptions in exchange for government oversight …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1800
… or claim exemption from withholding will need to complete a 2020 Form W-4. Agencies should use the Form W-4 from 2019 … are rehired are not required to fill out a new Form W-4. If they do not fill out a 2020 Form W-4, their existing Form … is required to submit a new Form W-4, as noted above, but does not submit a new Form W-4, the default withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… rents were down 4.2% from the prior year and vacancy rates were at 18.3%, a level not seen in over 30 years. The …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and … undertaken by the School Construction Authority for the NYC Department of Education, as well as loans for housing and … project sequencing start. Similar delays existed for NYC Health + Hospitals as well as the police and cultural affairs …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededNew York State Rent Relief Funding: Spotlight on New York City
… this period is not publicly available on the DHCR’s website. Neither the website nor the report includes applicant summary data for … for renters and landlords was added to the OTDA’s website, although a number of instructional videos were still …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOther Bulletin No. 73
… LLS payment. Affected Employees: Employees in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the … the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilImproper Episodic Payments to Home Health Providers (Follow-Up)
… (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in … EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … 34 include: Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting … in three phases depending on the government’s total revenues. The largest governments, those with revenues of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Criminal History Background Checks of Unlicensed Health Care Employees
… to adequately safeguard patients through requests for required criminal history background checks when hiring … History Record Check (CHRC) Legal Unit, is responsible for conducting criminal history background checks of … these, nearly 83 percent did not have a criminal history. For the approximately 17 percent with a criminal history, the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesState Comptroller DiNapoli Releases School Audits
… and effectively." Bath Central School District – Online Banking (Steuben County) Officials lacked adequate bank agreements for online banking transactions. The board did not adopt an … Auditors, however, found the reconciliations for the payroll account did not reflect the account's true cash …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the Migrant Education Program
… occupational programs. The Department is responsible for administering the program and ensuring the intended goals … met. To meet this obligation, the Department contracted for five State University of New York (SUNY) campuses and … resource centers devoted to the Program. Key Findings For the 2012 and 2013 program years, the Program failed to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDiNapoli Releases October State Cash Report
… All Governmental Funds includes General, Special Revenue, Debt Service and Capital Projects funds, as well as funds …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportOversight of Telemental Health Services (Follow-Up)
… for assessment and treatment services, followed in 2016 by expanded regulations that allowed delivery of TMH from …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Agencies Bulletin No. 2115
… 6, 2023, via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions Agencies should notify … regarding this bulletin may be directed to the Payroll Services mailbox. Please reference Bulletin No.2115 in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… and other considerations. United was required to pass 100 percent of the resulting revenues back to the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nys