Search
The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… percent increased the use of credit cards and smartphone apps to make purchases. Retail Operations With the falloff in …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap Information - Glossary
… - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… for allegedly sending phony prescription records for reimbursement to Medicaid and the New York State Health …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudJune 2002: GASB Statement 34
… revenues. The largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal … 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), paychecks dated 6/4/09 Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoState Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… in line for a specific development were not always offered or awarded a unit in the order they were listed. Auditors …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting requirements. The following are the most notable statutes for account code usage in the SFS: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-326
… receive a Downstate Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System … Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on the approved roster Miscellaneous Payment Information The Downstate Location Stipend is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases School Audits
… Charter School and the Tully Central School District . “In an era of limited resources and increased accountability, … the district’s recalculated unrestricted fund balance was in excess of the statutory limit. Holland Patent Central … through 2014-15, which generated more than $5 million in operating surpluses. As a result, approximately $2.6 …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-303
… receive a Downstate Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System … Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on the approved roster Miscellaneous Payment Information The Downstate Location Stipend is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and … While the executive director was generally compensated in accordance with adopted policy, the board did not … The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … or services that may not be for valid authority purposes. In addition, the account clerk is authorized to use their …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… after having attended at least six meetings in a calendar year. Agencies must participate at that meeting to petition … The Chairs shall be elected at the November meeting in the year following the Steering Committee Chair election, by a … at six or more Steering Committee meetings per calendar year. Voting privileges will be suspended at the seventh …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-598
… overtime rate for FLSA. Overtime earnings paid during the fiscal year 07/01/15 – 06/30/16 require manual adjustments to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Vested Retirement Benefit – Special 20- and 25-Year Plans
… earnings as an active member. The date you are eligible to collect a vested retirement benefit depends on your tier. … and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. Filing To …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefit