Search

DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy

… L. Nappier on behalf of the Connecticut Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. … is taking important steps today for shareholder value and the environment by looking holistically at how climate …

2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency

A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024  

DiNapoli: Millions in NYC Transit Fines and Fees Uncollected

… found it did not collect more than $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, 2015. Not adequately enforcing NYC Transit … millions more over the years. “New York City Transit can and should do more to collect fines from those who violate …

Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual

… Absence), P (Leave with Pay), T (Terminated), R (Retired) and D (Deceased). Any time an employee is removed with a … with Pay), T (Terminated), R (Retired) or D (Deceased) and the agency must change the Reason that was used for that … using an Action of RFL (Return from Leave) or REH (Rehire) and the applicable Reason Code using the appropriate …

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… New York State is subject to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements are mandated by the … Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management Improvement Act of 1990 …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… each business unit, department, fund, project, program, and account within the State a unique identification number … consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide financial information. It helps …

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) … are required to provide this information timely. Process and Transaction Preparation: To request additional … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s …

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… SECTION OVERVIEW AND POLICIES New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this … State will use the SFS to electronically authorize POs, and (ii) methods for dispatching POs. Note: This section does …

XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures

… how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of … by the State voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… must be approved by OSC. It also provides general policies and procedures for submission of contract-related … transactions in the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This section … to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals Multiyear Contract Renewals …

Recent Trends and Impact of COVID-19 in Brooklyn

… of the five boroughs with 2.7 million people in 2020 and was the fastest growing borough over the last decade (9.1 … 2010 to 2019, faster than citywide (28.7 percent). Leisure and hospitality sector jobs grew the fastest (by 109 … with nearly three-quarters occurring in restaurants and bars. The pandemic and public health response led …

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … guidance to Business Units on year end payment processing and lapsing procedures. The appropriation lapsing date is the last date an appropriation can be legally used and is the date by which a Business Unit must process its …

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ payment vouchers. As such, OSC’s …

XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting

… for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS …

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital assets. The Statewide … of General Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the … System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be …

Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources

… responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your … board the best opportunity for improving fiscal management and protecting taxpayer dollars through expert and independent review. Use this reference guide to …

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… Issued To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A … Releases January 2001 Accounting Reporting of Expendable and Nonexpendable Trusts …

Utilization of the Arch Street Yard and Shop Facility

… (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was … of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured and at what cost. Our audit covered the period …

Management of Unexpected Delays and Events During Winter 2017-18

… (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the … covered events that occurred between December 1, 2017 and January 24, 2018 and on February 6, 2018. Background The …