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Opinion 88-79
… income earned by the village from the disposition of grant funds, including the repayment of principal and interest of … including villages, to apply for, accept and expend funds made available by the Federal government, pursuant to … these circumstances, we see no gift or loan of municipal funds in violation §1 of the Article VIII of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Agencies Bulletin No. 1677
… reversed or reissued will be turned over to the Office of Unclaimed Funds in March 2019. Outreach to employees with uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksState Agencies Bulletin No. 1426
… reversed or reissued will be turned over to the Office of Unclaimed Funds in March, 2016. Processing Dates Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksState Agencies Bulletin No. 1601
… reversed or reissued will be turned over to the Office of Unclaimed Funds in March, 2018. Outreach to employees with uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1601-schedule-submitting-2017-year-end-returned-checksState Agencies Bulletin No. 1511
… reversed or reissued will be turned over to the Office of Unclaimed Funds in March, 2017. Processing Dates Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1511-schedule-submitting-2016-year-end-returned-checksCity of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure … Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue … in SFS. Revenue transfers may be done within the same fund or between funds. Revenue Transfers include, but are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be submitted in either the Accounts Payable AP or the General Ledger GL modules …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesStart a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to … Additional Resources In addition to registering, some businesses must get licenses or permits to conduct business … in New York State. Here is a list of additional resources for you to use. New York State License Center The New York …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesGet Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sState Police Bulletin No. SP-50
… use of a new deduction code 299 for payments to the PBA from Special Hire employees. Affected Employees Special hires … use of a new deduction code 299 for payments to the PBA from Special Hire employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-50-special-hire-deduction-code-299-police-benevolent-association-pba-newExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Charges for services 11,374,460 30,708 11,405,168 Investment earnings 552,325 87,106 $549,489 $270,161 364,330 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the … prison for his crimes." … Michael Klein started stealing from the public just after he was appointed treasurer at the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… subject to CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” … subject to CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several programs that can directly … the AI being used by the city is not at risk of bias or inaccuracies.” The city’s Office of Technology and … ACS removed certain types of racial and ethnicity data from its Severe Harm Predictive Model, which is designed to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… for recording cash and other financial resources, which are segregated for the purpose of carrying on specific … and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, … have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
Determine whether Town of Hempstead (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hempstead-2022-25.pdfCity of Syracuse – Water System Cybersecurity (2019M-173)
Determine whether City officials properly implemented IT security controls to safeguard water system operations against unauthorized access or disruption.
https://www.osc.ny.gov/files/local-government/audits/pdf/syracuse-2019-173.pdf