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Opinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Powers and Duties (necessity of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks issued by a …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 91-48
… CONFLICTS OF INTEREST -- Contracts (planning board review of shopping center expansion) -- Interest in Contract (planning board review of shopping center expansion) PUBLIC OFFICERS AND … PLANNING -- Planning Boards (board member participating in review of project when applicant represented by board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Retirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesOpinion 2001-11
… 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing … with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns … to, and the repair of radios for, the fire district if, as assistant chief, he or she does not have any of the powers …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… creates a bill for the customer (Billed Agency) in the SFS Billing module, either online or via the bulkload … is created: A receivable “open item” is created in the SFS Accounts Receivable module; and A voucher is created in the SFS Accounts Payable module with the Billing Agency as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, … public benefit corporation, political subdivision of the State, another state, etc.) is a contract and, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsIX.7.D Cost Allocation – IX. Federal Grants
… of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of … of project cost allocations based on payroll data helps facilitate an equitable and timelier allocation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesEnhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features that you use …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… but the traveler has already purchased the plane or train ticket, the traveler has up to one year from the purchase date to use the ticket. In these instances, travelers should not reconcile the charges prior to using the ticket; this complies with the OSC travel manual. Disputed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of … in federal court for stealing $34000 from the Morris Central School District in Otsego County …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the … balance—$8.1 billion—is second only to California. In May 2022, New York State paid $1.2 billion of its federal loan, … outstanding balance is not fully repaid by November 10, 2022, interest costs will mount, as will the federal portion …
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
… All capital assets including infrastructure, subject to defined levels of materiality, are included in the State’s … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach as a method to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… of COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget … no board approval of her salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington … his office completed audits of the Town of Camden Village of Greenwich and Village of Perry …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
Third quarter local sales tax collections in New York state totaled $48 billion an increase of 63 percent over the same period last year
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterCUNY Bulletin No. CU-767
… increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be … of the NYSNA, OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseUnified Court System Bulletin No. UCS-343
… for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to the voting results … for employees represented by COBANC in Bargaining Unit DR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancCUNY Bulletin No. CU-789
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … paychecks dated July 11, 2024. OSC Actions: At the request of the NYSNA, OSC will identify employees in Bargaining Unit … The purpose of this bulletin is to notify agencies of an automatic union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increase