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GASB Statement 87, Leases
… Fixed payments; Variable payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured … the lessee under residual value guarantees; The exercise price of a purchase option if it’s reasonably certain that …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesUnified Court System Bulletin No. UCS-148
… (Administration). Current Code Updated to 0001 0001 if new salary is below the maximum Salary Rate 2009 if new salary is equal to the maximum Salary Rate 0003 0001 if … 25. This will give agencies time to correct the employees’ records if necessary before automatic processing takes place. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityUnified Court System Bulletin No. UCS-149
… 276 of the Laws of 2008 implements agreements between the State of New York and various bargaining units in the Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-160
… processing will be done by OSC provided the agency reports increment code 5555 . The agency must include any … be submitted to increase the employee’s salary. Control-D Reports The following Control-D report is available prior to … Rate Position and Job do not match The following Control-D reports will be available after the processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesXVI.3.A Financial Statements – XVI. Financial Reporting
… in the governmental fund statements only when they mature or become due for payment within the period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsNot-For-Profit Prompt Contracting Annual Report - 2022 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/prompt-contracting-report-2022.pdfNot-For-Profit Prompt Contracting Annual Report - 2021 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2021/pdf/prompt-contracting-report-2021.pdfNot-For-Profit Prompt Contracting Annual Report - 2020 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/prompt-contracting-report-2020.pdfNot-For-Profit Prompt Contracting Annual Report - 2019 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2019.pdfNot-For-Profit Prompt Contracting Annual Report - 2018 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2018.pdfNot-For-Profit Prompt Contracting Annual Report - 2016 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2016.pdfPublic Authorities by the Numbers: Olympic Regional Development Authority, March 2013
This profile is part of Comptroller DiNapoli’s continuing effort to improve the accountability and transparency of New York’s public authorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-orda-2013.pdfReport on Comptroller DiNapoli's Green Initiative, January 2011
A Sustainability Team was formed in OSC to review plans, assess progress and identify new initiatives to make OSC a sustainable agency.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-green-iniative-2011.pdfOpinion 88-27
… has terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to … has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary … has terminated its paid fire department is still obligated to pay a disabled village firefighter his full salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-6
… highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences … LAW §205-a: A town highway may not be designated as a seasonal limited use highway pursuant to Highway Law §205-a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-36
… in this case, has no authority to receive the post payable checks of ... the plaintiffs' agent . (18 Hun, at … ... shall be included on whatever list of delinquent accounts is prepared for the enforcement of the lien" (see … with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the participating local governments, and supporting the horse racing and breeding industries. The Board and … obligations to the participating local governments and horse racing and breeding industries in the future. We … to its participating local governments. The Corporation’s horse racing and wagering operations deteriorated at a steady …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… today. The company’s office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad … to partner with law enforcement to root out waste, fraud and abuse, and protect the state’s Medicaid program. I …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be … for monitoring returned checks and/or for determining when a check must be reissued or cancelled. When a check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-check