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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the … external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsVillage of Washingtonville – Budget Review (B25-6-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year … be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1CUNY Bulletin No. CU-200
… $23.00 College Interior Designer $23.00 Construction Manager $31.50 Project Manager Level 1 $29.50 University Architect $29.50 University … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-200-dues-and-agency-shop-fee-change-district-council-37-localControls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … account funds prior to transfer to the State Treasury. In addition, the same person signs checks, maintains the … As a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCUNY Bulletin No. CU-159
… 7/1/98, 6/1/99, 3/1/00, 4/1/00, 4/1/01,and 6/30/02. The new rates and other information are contained in Carmelo … increase, using the reason of Change Rate ( CRT ), and the new hourly rate. Submit a Request for a Pay Rt Chg with the … the total amount of the adjustment. Revised Rate Chart A new Rate Chart reflecting the new rates and appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-159-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-163
… a new effective dated row. All information will roll up on the newly inserted row, unless the goal amount and goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-163-tax-deferred-annuity-tda-and-supplemental-retirementSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfCUNY Bulletin No. CU-330
… Plan for Deduction Code 438 as follows: Current Amount New Amount Option A & D $39.00 Option A & D $40.50 Option B … program informing them of these changes. Agency Actions New rate amounts must be used for all future enrollments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-330-rate-changes-cuny-transit-benefit-mta-programCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings while advancing economic growth, … energy security. EO 88 is intended to accomplish broader State policy goals, such as reducing State government’s …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in another piece of State law. Consolidation Transfer – Special designation for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A … Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612; New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-88-66IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the debt … service appropriations is restricted for Office of the State Comptroller and Public Authorities use only. Click here …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1CUNY Bulletin No. CU-289
… agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesCUNY Bulletin No. CU-604
… 2018 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignOpinion 2006-10
… to special district); (crediting interest earned on the investment of general fund, town-wide and town outside … Deposits and Investments (crediting interest earned on the investment of general fund, town-wide and town outside … direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10CUNY Bulletin No. CU-703
… purpose of this bulletin is to notify CUNY agencies of the new arrears deduction codes for NYCTRS and provide … NYCTRS deduction code exists, select the + sign to add a new row in the Deduction Details page, insert a row and … for the NYCTRS deduction code, select the + sign to add a new row in the Create General Deduction page. Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide … eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsIX.12.S Questions – IX. Federal Grants
… documents may be addressed to either the OSC Bureau of State Accounting Operations at [email protected] , or … documents may be addressed to either the OSC Bureau of State Accounting Operations at FederalGrantsosc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questions