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DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 23, 2021. “This voter-approved borrowing is for major … tps://www.osc.state.ny.us/files/press/pdf/bond-sale-summary-2021.pdf The Series 2021A Tax-Exempt Bonds and the Series …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsState Agencies Bulletin No. 1105
… provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected Employees … and/or union (M/C, PEF, and/or CSEA) paid qualified educational assistance benefits that exceed the $5,250 … Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsState Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbAccounts Payable Advisory No. 43
… Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for adding vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Comptroller DiNapoli Statement on the Federal Government Shutdown
… released the following statement today on the shutdown of the federal government: "A federal government shutdown has … released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity and UCS Days Worked Calculator
… then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …
https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculatorXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… period closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report data-in-process for the State’s June … entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpCUNY Bulletin No. CU-791
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changesConstitutional Debt Limit
… or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. Debt issued for …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitFairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareLewiston-Porter Central School District - Payroll (2018M-246)
… employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
Determine whether cafeteria collections were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie Central School District - School Lunch Operations (2019M-19)
… whether District officials properly managed school lunch operations. Key Findings Over the last three years, the school lunch fund incurred operating deficits totaling over $151,500 … whether District officials properly managed school lunch operations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Town of Bovina - Records and Reports (2019M-200)
… [read complete report - pdf] Audit Objective Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate or timely accounting records and reports. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Moravia Central School District - Fuel Inventory (2019M-183)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155