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City of Newburgh – Budget Review (B6-15-24)
… are settled. The City’s proposed budget complies with the tax levy limit. Key Recommendations Adjust the appropriation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with … principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxNiskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… order, the Business Unit must create and process a voucher that references the purchase order to liquidate the … order in the SFS. The SFS will automatically create a voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the funds encumbered …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Contract and Payment Actions in December
… Suffolk counties. $11.8 million with Bette & Cring LLC for bridge replacement on Route 8 in Oneida County. $9.7 million … State Development Corporation $5 million to Erie Canal Harbor Development Corporation for planning, design, … remediation, and construction costs related to the Outer Harbor Access and Activation Civic Plan. $3.8 million to …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberGlossary
… ending/report cut-off date, applicability and associated due dates of negative and or preliminary reports, due date of … as Federal Employer Identification Number or (FEIN) is the corporate equivalent of a Social Security Number. Final … or economy of the United States. Penalties Willfully filing false reports or making false verification is …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryJune 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt refunding? A debt …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… the procedures for processing payments for CUNY faculty who have been awarded a summer research grant. Affected … the procedures for processing payments for CUNY faculty who have been awarded a summer research grant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsCUNY Bulletin No. CU-718
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Affected Employees Adjunct PSC employees with Comp Rate Code AJT in Bargaining Unit AJ and CA who meet the … exchanged for any checks dated 02/11/2021 through present (Off Cycle = ‘Y’) or employees who had an overpayment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … plan for NYSHIP, and Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for First Quarter
… by the Office of the State Comptroller. The full forward calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. During our audit … Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37State Agencies Bulletin No. 1564.1
… Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for deferred compensation … to processing the refund, OSC will submit a refund file to Nationwide, the NYSDCP provider, for account balance … provide this population of employees with a Form 1099-R at the end of the calendar year. Paycheck Reversals with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesDivision of Housing and Community Renewal Bulletin No. DH-112
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … Division of Housing and Community Renewal Bulletin No DH111 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-112-2020-rrsu-over40-comp-time-ii-cash-out