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Opinion 92-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 98-10
… MUNICIPAL COOPERATION -- Streets and Highways (town repair and maintenance of village streets); (source of … streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by … and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 93-20
… on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-1
… -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care benefits to retirees of a … to its retirees and ask whether the city is responsible for paying the cost of these benefits in the event the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Newsletters
… Employees’ Retirement System The Update — For active members of the New York State and Local Employees' … 2022 Police and Fire Retirement System The Sentinel — For active members of the New York State and Local Police and … 2023 Fall 2022 Spring 2022 Retirees Retiree Notes — For retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/publications/newslettersComptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… of bank accounts, which increase the risk that Lehman personnel could conduct transactions using unauthorized … of bank accounts which increase the risk that Lehman personnel could conduct transactions using unauthorized …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsService-Disabled Veteran-Owned Businesses
… State Comptroller Thomas P. DiNapoli supports the development and advancement of Service-Disabled … must make good faith efforts to use SDVOBs in procurement. The Office of the State Comptroller is committed to incorporating the use … State Comptroller Thomas P DiNapoli supports the development and advancement of ServiceDisabled …
https://www.osc.ny.gov/state-vendors/sdvobXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and … The purpose of this section is to provide general policies and procedures and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesIX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … As agencies become familiar with the functionality of transaction processing and reporting capabilities within … consolidation will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsPress Conference on the Flushing Snapshot Report
… Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of … members of the press afterward. The live stream of the conference has ended, but the replay of the event is … Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of …
https://www.osc.ny.gov/events/flushing-snapshotXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… data for payments made in the Statewide Financial System (SFS). Process and Transaction Preparation: Agencies … audits and certifying the internal controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies should obtain this data directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… clarification, or documentation from agencies during the voucher or expense report audit process. Agencies are … information, clarification, or documentation during the voucher or expense report audit process, Bureau auditors will contact a Voucher Authorizer at the agency via phone call or email. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense reports in the Statewide Financial System … (SFS). These reports should detail all expenses for the travel event, including expenses that are on the State travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and expenditures are … made against the program appropriations and recorded using an expenditure account code in SFS. Every effort has been …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli Honors Caribbean Leaders
… New York State Comptroller Thomas P. DiNapoli honored … Caribbean descent. Each of these leaders has given back to New York state through their pursuits in the arts and public … performer, poet writer; State Comptroller DiNapoli; New York State Senator Roxanne Persaud; Mellany Paynter, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersXV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… Minnesota governor Tim Walz signed legislation on April 29, 2022 to use $2.7 billion to both repay the State’s …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is … defined useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of this Chapter. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingAnnual Wage for New Tier 6 Employees
… Wage In order to ensure the correct contribution rates are applied to the earnings of your Tier 6 employees, it is … employee is expected to earn for the year at the time they are hired. This should include all wage types that will be … pay) Increased hiring rate pay For employees who are hired to work less than full-time, if the employee …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employees