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XII.4.F Proper Invoice – XII. Expenditures
… of goods or services requesting payment for (may be in narrative or code values format); Quantity of goods, … interest by paying the invoice earlier than necessary. In addition, an invoice should contain the following … number; Invoice Date; Unique invoice number as described in Section 5.B – Unique Invoice Number Requirements of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceVI.4 Reappropriations Overview – VI. Budgets
… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would … when the legislature enacts an appropriation, the life of the appropriation is from April 1st – March 31st of the … is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCUNY Bulletin No. CU-698
… Criteria The following eligibility criteria are based on the Eligibility Requirements contained in the 12/07/2020 … Staff Nurses or Nurse Practitioners who are Active or on a Leave With Pay on December 15, 2020 receive $787.14. Hourly Staff Nurses who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… resolution with the Atlanta-based beverage giant. “Pay for CEOs and other corporate executives has dramatically … into consideration. I commend Coca-Cola for taking this step to help ensure that pay for its top executives is in line with the company’s overall compensation philosophy and long term …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the … There is limited assurance OGS has created a complete catalogue of the publishable data that it maintains or … Order 95 (Open Data) (2019-S-16) EO 95, issued in March 2013, established an Open Data Website for the …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… of six financial indicators to create an overall stress score. The fiscal stress score determines if a district is in … revenues or drive costs. This is DiNapoli’s seventh annual release of fiscal stress scores for school districts. The … FSMS scores and report released today summarizing common trends among school districts are for the 2018-19 school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its … were not proportionately similar between classes or groups of E&D employees. $82,648 in unallowable personal service …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… oversight and bypassed established internal controls over cash disbursements. In addition, credit card charges were not … the court’s financial operations. The court clerk collects cash receipts, records entries in the accounting system and … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 947
… with the IRS rules regarding Form W-5, Earned Income Credit Advance Payment Certificate. Background The Federal government provides either a paycheck credit or an income tax refund to employees who earn low or … option of receiving advance payment of Earned Income Tax Credit directly from their employer in the form of regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditAccounts Payable Advisory No. 29
… Audit Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the certification due by April 30, 2026. For the certification due by April 30, 2025, in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionChurchville-Chili Central School District – Procurement (2025M-18)
… school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualAbout Statement No. 68 – Governmental Accounting Standards Board
… deferred inflows and outflows of resources. Has no impact on funding—contributions will continue to be based on … is greater than the fair value of assets, employers have an accounting liability for the difference. Therefore, … and GASB No. 68 schedules. Since the information we have on file is reported by our participating employers, …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 90-50
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … (municipal highway construction performed by State in connection with State project) STATE COMPTROLLER -- … Transportation to perform municipal highway construction in connection with State highway projects, the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22X.6 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES This section informs New York State agencies of established Special Use Vendor IDs used in the Statewide … (X equals the assigned Debt Service number from OSC-Bureau of Cash Mgmt) To be used by agencies when processing Debt … be used when creating a contract on the SFS. The creation of these vendor IDs may only be initiated by OSC as part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-3New York City Budget Balanced But Economic Risks Have Grown
… released today by State Comptroller Thomas P. DiNapoli. The surplus was generated by higher than expected revenues, … the threats on the horizon. The city should also step up its efforts to identify savings opportunities to help … challenges, which could require additional support from the city. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown