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State Agencies Bulletin No. 2026
… and Deferred Compensation programs are affected. Effective Dates Changes will be made effective in Institution paychecks … Tax SRA/TDA, Plan Type 47 Agency Actions Agency payroll officers should notify employees that they may see changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxMinority- and Women-Owned Business Enterprises (MWBEs)
… New York State supports small businesses and certified minority andor …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfLocal Sales Taxes in July-September 2021 Up 20 Percent Compared to Same Quarter in 2020 - New York City Collections Near 2019 Pre-Pandemic Levels
Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-up-20-percent-in-july-september-2021.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Madison … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Madison …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… are used efficiently and effectively. He is the ideal choice to lead my efforts to hold local governments …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionHomeowners Association, Inc.
… TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and … for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide educational and … other personal files. We also found personal emails and family pictures on an iPad Homeowners purchased with grant …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 91-3
… not inconsistent with law, so long as the duties do not interfere with, diminish or impair the … he shall deem best ...". In reconciling these provisions, we have stated that, since Highway Law, §142(2) is a more … to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long …
https://www.osc.ny.gov/legal-opinions/opinion-91-3DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… budget planning. The bill would provide reimbursement from the state to municipalities for costs incurred for …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 90-51
… to which emergency service provider will respond to a call from that particular location. The temporary personnel … phone; the services would enable a person receiving a call from an individual speaking a foreign language to immediately …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… will provide, at most, only an incidental benefit to the private owner and will primarily serve town purposes. The … cost of the work is charged to the town's general fund. You ask whether a town may expend current tax monies and … related to his or her usual and normal duties and that do not interfere with his or her ordinary duties, such as by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2003-1
… in proportion as nearly as may be to the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit … extension to an existing water … district shall include all the costs and expenses occasioned by reason of such … consolidate districts, to determine to spread the cost of all existing and future debt of a district over the entire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6