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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsKings Park Central School District - Procurement of Professional Services (2020M-22)
… whether the Board and District officials adhered to the law and District policy when procuring professional services. … whether the Board and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one … Employees and officials should consider purchases in aggregate when determining if competition is needed. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal contract, grant, loan, … The Federal Funding Accountability and Transparency Act of 2006 FFATA was signed into law on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataThe Domestic Relations Order – Divorce and Your Benefits
… Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see Out-of-State Orders .) A DRO is a court order issued after a … the Retirement Equity Act of 1984 and the Internal Revenue Code (IRC) that provide for Qualified Domestic Relations …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderPerformance of Duty Disability – Regional State Park Police Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled … service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a … of the incident or occurrence; or Your employer within 30 days of the date of the incident or occurrence, if your …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPerformance of Duty Disability – Career Plan
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityCity of Glen Cove – Budget Review (B7-16-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71612 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … plan for its use. The board did not audit claims prior to payment and did not annually audit the records maintained … rely on Fairport Central School District employees to both process and approve all financial activity. …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … residence is located must comply with the New York State Property Tax Cap. In addition to complying with the Property …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… nearly $32,000 in New York State pension payments intended for her deceased father-in-law, State Comptroller Thomas P. … Broome County District Attorney Korchak, she will answer for her crimes.” LaBarr’s father-in-law, Jack Burnett, … nearly $32000 in New York State pension payments intended for her deceased fatherinlaw State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdfHermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hermon-dekalb-2019-211.pdfOpinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … earlier private efforts by the fire service to provide funds for "men who were maimed and crippled in the public …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Other Bulletin No. 58
… and Did not have a withholding recommendation approved by the Division of the Budget. * Continuous service, as used … a partial, the transaction will be entered or updated by OSC based on information received from the Division of the … employees who are in a composite position (identified by Increment Code 2222) however, the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-58-april-2021-state-university-construction-fund-scf