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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… judgments be recorded in the governmental fund statements only when they mature or become due for payment within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by approximately … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure … supervisor did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Lindenhurst Union Free School District – Credit Cards (2016M-179)
… a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key … the policy. Ensure that cash advances on District credit cards are no longer allowed. Maintain a complete list of those employees who are issued credit cards and report this information to the Board at each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District … School District District officials procured goods and services in accordance with the Board of Educations Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Stony Point – Budget Review (B6-13-15)
… revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15XI-A.9 Receiving – XI-A. Purchasing
… day. The inspection process may include verifying the version of software installed on computer equipment, ensuring … a voucher can process for payment. Chapter XII, Section 8.B - Matching of this Guide provides additional guidance … orders in SFS and resolving match exceptions. See Section 8 – Payment Tolerances of this Chapter for information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli Releases Report on 30-Day State Budget Amendments
… reducing General Fund tax receipts by $355 million. The report finds that while overall estimates in the current year … the revised revenue projections may be optimistic, the report found. For a copy of the report visit: Review of the SFY 2015-16 Executive Budget …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsState Agencies Bulletin No. 1932
… to be based on the 04/01/2018 Salary Schedule currently in effect. Effective Dates The September 2021 Performance … rating date. Promotion Recalculation Employees who would have been eligible to receive the September 2021 Performance … field and the Approved Salary Rate field; Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andState Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … engineers to parks workers. The longer the shutdown drags on, the more families and businesses will suffer. Our economy … Thomas P DiNapoli 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-shutdownState Comptroller DiNapoli Releases Audits
… 113 contractors whose 25 percent advance payment was the only expenditure made under the contract prior to its …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsBorrowing Against Your Contributions – New Career Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – Forest Rangers Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – State University Police Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1823/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… the loan and interest within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 … be at least 2 percent of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributions