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Economic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfPublic Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfOpinion 94-16
… issue. Article 18 of the General Municipal Law (§800 et seq.) contains provisions of law which relate to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… government, and the $8.1 billion owed in the outstanding loan balance is second only to California, according to a new … any significant federal or state action, repaying the loan and replenishing the unemployment fund will require … analysis includes: A month-by-month look at the UFT loan balance; The state’s increased UI tax collections; and …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundState Agencies Bulletin No. 2188
… Board of Education Retirement System (NYCBERS) for the 2024 plan year is $20,459. Affected Employees: Tier 6 members … Price Index on December 31 of the previous year. The 2024 OT limit is $20,459. Effective Dates: Effective for Institution paychecks beginning January 11, 2024. OSC Actions: OSC will update the OT limit in PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… shows hours worked or tracks accruals and confirms that full hours were worked. But, for those who don’t, determining … or other reasons during the three-month period, so that a full three months of active working days are reflected on … recertifications for at least 30 years and provide full and complete copies to the Office of the State …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 2010-3
… ( see Budget Report on Bills, Bill Jacket, L 1994, ch 599, at 10-11; Mem of the Department of State, July 14, 1994, Bill Jacket, L 1994, ch 599, at 17, at 5). The Account was also created by L 1994, … costs ( see e.g. 1980 Ops St Comp No. 80-271), or agree to guarantee the debt of the fire company ( see e.g. 19 Ops St …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-76
… further provides, in pertinent part, as follows: "1. * * * All moneys received from taxes or other public sources shall …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-16
… of assigned counsel's sworn detailed statement ( People v Ward , 199 AD2d 683, 605 NYS2d 152; Matter of Kindlon v … the course of appropriate administrative review ( People v Ward , supra , 199 AD2d 683, 685, 605 NYS2d 152, 154). In … White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra , held that the audit function set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, …
https://www.osc.ny.gov/legal-opinions/opinion-94-21VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure … previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … deposits should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B … and prior which must use “GLE”. See Section 1 – Accounts Payable Journal Voucher & General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… nearly all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is … to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be better understood by … nearly all cash disbursed under federal programs listed in the Catalog of Federal Domestic Assistance CFDA is subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… The following are general guidelines to indicate when a separate GL BU may be warranted. Created by statute – If an … a different fiscal year for reporting, it may require a separate GL BU. Segregation of ChartField values – ChartField … values cannot be shared for a specific agency, a separate GL BU may be required. Independent transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCUNY Bulletin No. CU-751
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3XII.8.B Matching – XII. Expenditures
… voucher that references a purchase order, except when the Payment Method on the purchase order is the Procurement Card. … will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingThanksgiving Day Message from State Comptroller DiNapoli
… those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoli