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Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfReview of the Financial Plan of the City of New York, May 2022
The release of New York City’s $99.7 billion Fiscal Year (FY) 2023 Budget - $104.9 billion when adjusted for surplus transfers - and Financial Plan (the “April Plan”) signifies a remarkable fiscal turnaround since the adoption of the FY 2022 budget in June 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2023.pdfDiNapoli: Wall Street Bonuses Declined in 2010
… proprietary trading. Strong Wall Street profits combined with a profitable banking sector helped drive New York City's … collections higher in City fiscal year 2011. Before the start of the financial crisis, business and personal income … (e.g., salary and bonuses) in 2010, which is in line with historical shares before the financial crisis but much …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… August 2022 PDF Version The agriculture industry supports jobs and communities throughout … to the U.S. Bureau of Economic Analysis, in 2021, agriculture in New York produced roughly $3.3 billion in … in light of pandemic-era disruptions in supply chains. Agriculture and the State Economy According to the U.S. …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesSecurity Over Electronic Protected Health Information
… major computer systems and networks that process, store, and transmit ePHI. Since 2003, all health care … and technical security over the systems that receive, store, process, transmit, and maintain ePHI. Other Related … Technology Services: Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationState Agencies Bulletin No. 1800
… of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data … IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax … agencies of the new Federal Form W4 Employees Withholding Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCompliance With Executive Order 95 (Open Data)
… of General Services (OGS) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, … the requirements of EO 95; however, certain aspects of the order have not been fully addressed. There is limited … the Office of General Services is complying with Executive Order 95 including providing in a timely manner publishable …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataState Police Bulletin No. SP-138
… Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2010 provides … for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay … of State Police employees represented by Bargaining Unit 62 shall receive Expertise Pay in the amount of twelve …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payState Police Bulletin No. SP-147
… Employees Division of State Police employees in Bargaining Unit 62 Background Chapter 70 of the Laws of 2009 provides … for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) Payments will be processed in Pay … of State Police employees represented by Bargaining Unit 62 shall receive Expertise Pay in the amount of $1,200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 546 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-lifeAccounts Payable Advisory No. 52
… of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the … did not issue a purchase order. For categories where agencies are not required to enter a receipt in SFS, please … of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau of Investigation (FBI) announced … Mr. Bharara praised the investigative work of the FBI, the Office of the New York State Comptroller, the Orange County District Attorney's Office, and the Orange County Sheriff's Office. This …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Agencies Bulletin No. 974
… Affected Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z … who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementState Agencies Bulletin No. 1364
… the refund amount (total boxes 4 - SS tax and 6 - Med tax) for each employee. Complete Section A of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Data Monthly Local Sales Tax Collections by County and Region Related Report Second Quarter 2024 Local Sales Taxes …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyMedicaid Program – Oversight of Social Adult Day Care Programs
… listed as active as of November 2024 for not amending the Certificate of Occupancy issued in 2014 for the ambulatory … the same SADC, an August 2017 violation stated that a new Certificate of Occupancy was to be obtained after a complaint … filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on three …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. Affected … with Pay, Leave without Pay) employees eligible for the secondary reduction in employee contribution effective … To notify agencies of the secondary reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirement