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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on … revenue recognition when using the modified accrual basis of accounting. Modified accrual will be used in preparing …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTravel Advisory No. 9
… an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesCUNY Bulletin No. CU-205
… 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-205-nys-nurses-association-dues-and-agency-shop-fee-changes-andTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… officials did not meet their technical goals for the first year of their five-year strategic plan. Key …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalCUNY Bulletin No. CU-786
… of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 … Per the request from DC37, Local 1087 dated April 22, 2024, membership dues for employees in Bargaining Unit TO (Deduction Code 471) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-786-district-council-37-dc37-local-1087-dues-increaseVillage of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash … 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, … approximately $16.6 million. Key Finding The Village did not receive any revenues from one of the cellular colocators …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265CUNY Bulletin No. CU-812
… increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Per the request from DC37, Local 983 dated January 6, 2025, membership dues for employees in Bargaining Units TM …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-812-district-council-37-dc37-local-983-dues-increaseCUNY Bulletin No. CU-832
… increase for employees represented by DC37, Local 924, in Bargaining Unit TL. Affected Employees: Employees represented by DC37, Local 924, in Bargaining Unit TL are affected. Background: Per the … Local 924 dated May 1, 2025, membership dues for employees in Bargaining Unit TL (Deduction Code 261) will increase as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-832-district-council-37-dc37-local-924-dues-increaseOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Constitutional Amendment on Debt
… 2017-2018: A.10116 (Weinstein) – CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 … of debt to respond to acts of terrorism, a limit on the total amount of state-funded debt, and the refunding of state debts. Memo …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOpinion 92-34
… payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and … mandatory surcharge, the city may apply the payment either to the fine or to the surcharge and remit the surcharge … to make good faith efforts to collect the entire amount due. To this end, Vehicle and Traffic Law, §241, for example, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 92-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … town or village courts have reported to the Justice Court Fund the dismissal, by single judgment or by a series of …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 2002-10
You ask whether a town may accept a gift of a privatelyowned family cemetery established during the late eighteenth century to ensure its upkeep and repai
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PARK DISTRICTS -- Increase or Improvement of Facilities (referendum not required) IMPROVEMENT DISTRICTS …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … rule, however, that unless authorized or required by State statute, all town functions are performed and financed on a townwide basis (1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community … Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over … Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCUNY Bulletin No. CU-91
… Purpose To explain the procedures for processing retroactive pay changes and the one-time lump … Refer to Carmelo Batista Jr.'s memorandum dated 4/7/2000 for increased rates and information regarding the one-time lump sum payment. Raise Processing For Active Employees: OSC Responsibility OSC will: Insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsCUNY Bulletin No. CU-640
… the current amount as follows: Job Title Bargaining Unit New Biweekly Rate Assistant Chief Architect TG $36.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-640-district-council-37-dc37-local-375-dues-increase