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Accounts Payable Advisory No. 35
… approval. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… or alter how public pensions are funded or how employer contribution rates are calculated. Rev. 8/24 … Governmental Accounting …
https://www.osc.ny.gov/retirement/employers/gasb/overviewOpinion 2002-14
… such an investigation incidentally may benefit a private party. This is in reply to your inquiry concerning a village … because it may confer an incidental benefit on a private party (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 … provide some benefit to the claimant or other private party. 1 There would be no gift in violation of Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … may not be arbitrarily imposed ( cf . Orloski v New York State Department of Civil Service , 99 AD2d 630, 472 …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… of State Activities as proposed in the Commission's 1956 Staff Report on Public Authorities in New York State (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… to DEC and the local health department within two hours of discovery and to notify the public and nearby municipalities within four hours of discovery. Exposure to untreated sewage can cause serious …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a … policy was implemented. As a result, there was a 165% increase in immigrants living in New York City being sent back to the country from …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… of the Fund’s Climate Risk work http://osc.state.ny.us/pension/infographic/infog.htm About the New York State Common … State Common Retirement Fund is the third largest public pension fund in the United States with assets of $178.6 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… approximately $3.1 billion or 8.3 percent higher than for the same period last year. Significant increases include spending for Medicaid (up $1.6 billion primarily from federal sources) … but $548.3 million higher than the latest projection. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… child and vulnerable adult protective services; and juvenile justice. OCFS owns approximately 60 computer …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsCost-Saving Ideas: Managing Workers' Compensation Costs
… can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance … counties may offer workers' compensation coverage to local governments located within the county. Monitor Your … classified or that positions are not allocated among different categories of risk, you could be paying more in …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 818
… in reconciling Social Security numbers and names in the State payroll system with Social Security Administration … years. If the Social Security information reported in the State payroll system is inaccurate, the agency must enter the … employee to contact the SSA to verify and correct their records. Agencies should document and retain this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Comptroller DiNapoli Releases Municipal Audits
… the Town of Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … place over cash receipts and disbursements. In addition, some employees tracked their own leave accruals and usages …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and Ontario County … cards to gamble at casinos in the Finger Lakes, Central New York and Las Vegas. She was arrested on Friday by the Ontario …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… six letter reports to the following entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , … purpose of our audit was to determine whether municipal parking structures were regularly inspected and repaired for …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3