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Constitutional Amendment on Debt
… debt, and the refunding of state debts. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … to pay. To meet this requirement, employees may, in either the SFS or an agency’s internal finance/travel … report. Review the information that a proxy has entered in an expense report, adjust expenses as necessary, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersTravel Advisory No. 15
… to certify travel forms requiring the employee’s signature, including the AC 132-S. Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C … may be unable to print an AC 132-S for physical signature or provide it to a proxy or supervisor. In these …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCity of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Opinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers … is superseded. You ask whether a village treasurer, at the request of members of the village fire department, may …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Fund's Mission, Values and Investment Philosophy
… a high-performing organization with exceptional people and the highest standards for ethics and investment management. … We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. Expertise We … consistently exploiting the inefficiency We believe that, as a fund, tactical trading on short-term market movements …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … Reporting Package, no omissions of fact shall be made on the basis of immateriality. The Office of the State … The determination of materiality and the resulting impact on accounting decisions requires the use of professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCUNY Bulletin No. CU-823
… $33.02 Supervisor of Stockworker 9712202 ST $39.26 $46.70 Stock Worker 9712200 SU $22.55 $27.10 Campus Security Officer … $31.55 Supervisor of Stockworker 9712202 SX $30.81 $38.49 Stock Worker 9712200 SZ $25.00 $29.66 Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237North Greenbush Common School District – Claims Auditing (2022M-112)
… as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112CUNY Bulletin No. CU-855
… $20.96 College Sec Spec 9704845 SM $42.55 $43.88 Supv of Stock Workers 9712202 SP $33.02 $34.06 Supv of Stock Workers 9712202 ST $46.70 $48.16 Stock Worker 9712200 SU $27.10 $27.95 Campus Security Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceTown of Lodi – Town Hall Capital Project (2024M-130)
… The Board did not adequately manage the Project. As a result: The Board did not develop or formally establish a total estimated Project cost, or provide an itemized … C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over the funding received …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165