Search
DiNapoli Releases Mid-Year State Cash Report and Review
… In spite of higher than anticipated spending, the General Fund ended the first half of the year $515.8 million above … was $446.6 million higher than projected. The General Fund closing balance totaled almost $8.1 billion, which was $515.8 … Special Revenue, Debt Service and State and federal Capital Projects funds. The report is now accessible in Excel …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewUnified Court System Bulletin No. UCS-266.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Opinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Vendor Responsibility Documentation
… Multi-phase project - not initial submission New York State agencies Non-administering agency use of multi-agency … Water, Sewer and Water & Soil Districts The Office of the State Comptroller reserves the right to request a Vendor … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1120
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 who … moved them to a higher salary level on the CSEA dues chart in 2011 Effective Date(s) Administrative Paychecks dated … Agency Shop Fee amounts for employees who receive a change in annual salary effective after their first check date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered … Too many seniors are waiting months on the New York City Department for the Agings DFTA client wait …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … within 30 days of i the end of a travel event or ii the date the qualified nontravel expense is incurred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… must submit the repayment agreement to OSC with a cover letter explaining the nature of the debt and how the final …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… are required to complete the following: Procurement Card/Net-Card Review and reconcile all charges for the fiscal year … are deemed questionable. Submit all Procurement Card and Net-Card reconciliation vouchers to OSC for approval by the … Start Guides on reconciling procurement card transactions, NET Card transactions, and creating expense reports using My …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesWhat Not to Report – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and … or deduction from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance … Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services Corporation/State Education …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeCompliance With State Arts Education Requirements
… To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts education curriculum that complied with State Education … To determine whether New York City NYC Department of Education DoE students completed an Arts education curriculum …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOperational Advisory No. 32
… All other revenue sources must be submitted through the AR Module. Effective October 1, 2020, guidance has also been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesAdministration of Self-Insured Workers’ Compensation Plans
… Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The audit period was from July 1, 2015 to … City Transit, MTA Bus Company, and Triborough Bridge and Tunnel Authority – are self-insured and administer their own … of the three self-insured agencies administers its own plan and uses its own procedures for processing claims, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits