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Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-68
… of them (a) is the applicant, (b) is an officer, director, partner or employee of the applicant, (c) legally or …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-28
… planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to … for purposes of an existing improvement district or extension, or a proposed district or extension which is ultimately established, the district or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 95-16
… roll as of the date of the apportionment. June 28, 1995 Dr. Donald A. Howard , Superintendent of Schools Valley …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… the bonds on behalf of the State. Co-Managers included Loop Capital Markets, RBC Capital Markets and Seibert … Securities, Inc. acted as Lead Dealer Manager, along with Loop Capital Markets as Co-Dealer Manager, to assist the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersIX.7.B Funds Distribution – IX. Federal Grants
… that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… common confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. … Finance Law requires that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing … the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewWho Is Responsible? – Travel and Conference Expense Management
… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleMandatory Contributions – Enhanced Reporting
… contribute, please see the Member Contributions page . You should maintain a record of a member’s contribution rates …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsDays Worked – Enhanced Reporting
… the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to the advance. The Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe … incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for … Fringe Benefits and Indirect Costs will be paid from Federal and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). Specific applicable … Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB … authoritative literature certain accounting and financial reporting guidance that is included in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCUNY Bulletin No. CU-764
… is to provide agency instructions for processing the June 2023 Uniform Allowance Payment. Affected Employees: Employees … employees. In addition, a memorandum dated February 28, 2023, from Carmelo Batista, Jr., University Executive … of Classified Staff Labor Relations, authorizes the June 2023 payment. Effective Dates : The payments will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-764-cuny-june-2023-uniform-allowance-paymentMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, 2009 … the elderly and disabled. It consists of several parts. Medicare Part B helps pay for medical care provided in … overpaid health care providers for Medicaid claims for Medicare Part B coinsurance …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January … violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-city