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XVI.3.A Financial Statements – XVI. Financial Reporting
… or privileges provided by a given function or segment; (2) grants and contributions that are restricted to meeting … to satisfy the needs of a broad range of users, New York State will annually issue an easily understandable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of the … not sufficient to meet the tax liability of the entity. Due dates will vary depending on the fiscal year of the … elects to carry back a net operating loss. Therefore, due to the uncertainty associated with measuring corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1852.1
… an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2020. … If an employee is unable to substantiate business use, all miles driven are deemed to be for personal use, and the … the valuation method chosen to ensure that the State of New York is in compliance with IRS regulations. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedEmployer Annual Invoice
… amortizations (oldest to newest) and any remaining funds are deposited into your Reserve Fund, which earns … wire transfer or paper check. Paying by ACH is: Fast. Your funds are transferred electronically. Easy. Your payment … transfers are both secure, electronic ways to transfer funds and more reliable than mailing a check. However, …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be … Supervision (DOCCS), the Department of Motor Vehicles (DMV), and the Department of Transportation (DOT). The audit, … systems are reliable and accurate, and no inventory of what AI the state is using. This audit is a wake-up call. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… CSS was tested with the following browsers: Microsoft Edge Google Chrome Please ensure that Java and Java Scripting are …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersUnified Court System Bulletin No. UCS-256
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … remains in an eligible bargaining unit regardless of Payroll Status. A row will be inserted with the same … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-256-april-2018-state-new-york-unified-court-system-ucs-incrementsSUNY Bulletin No. SU-146
… Purpose To inform agencies of OSC’s automatic processing and provide agencies with … Assistant Instructor (HS) 003862 Background Chapter 113 of the Laws of 2008 implements the provisions of the agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherState Agencies Bulletin No. 2313
… based on years of qualifying service is effective April 1, 2025, for employees who meet the eligibility criteria. … history as appropriate prior to processing the April 2025 LGS payment. Note: Existing increment codes must … the eligibility criteria. Increment Codes Once the April 2025 LGS payment has been processed, agencies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… rates climb above pre-pandemic levels in 2021, while male participation declined to 65.5 percent, its lowest level … the labor force in the City, reaching 14.6 percent in 2018. However, in 2019, this figure declined to 12.7 percent … al., “Parents in a Pandemic Labor Market,” Federal Reserve Bank of San Francisco (FRBSF) , February 4, 2021, at …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsState Police Bulletin No. SP-84
… Rate Change/Salary Increase) and increase salaries for all employees Active or on a paid Leave of Absence on 4/7/05 … 62 position. OSC will supply the agency with a listing of all employees who received the Cash Payment Award. Expanded … automatically process retroactive adjustments as well as all earnings such as overtime or lost time, based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Details About the Audit Process
… of audit development, from the earliest stages to the final report. It describes what auditors look for and their … as obstruction and lack of cooperation be disclosed in the final public audit report. Back to Top Shared Commitment We … standard reporting procedures for preliminary, draft, and final reports, including the need for responses Auditee …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processTravel FAQs
… on this topic from OSC and the Joint Commission on Public Ethics, please see Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of … marketable price or rental at public auction or by sealed bids pursuant to the provisions of any general, special or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Unified Court System Bulletin No. UCS-166
… restorations. After payroll processing for Pay Period 1L is completed, OSC will automatically process the salary … the Goal Balance.If the amount of the positive earnings is not sufficient to recover the entire overpayment, the … between the Goal Balance and the Goal Amount, whichever is less. If the check is not sufficient to recover the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… involve a review of the following four major categories: Does the business entity possess the integrity to perform the … notice and timely opportunity to be heard." This does not require a full evidentiary hearing. Rather, written …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityDiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety issues that need to be addressed …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionState Agencies Bulletin No. 2054
… Purpose The purpose of this bulletin is to provide agencies with information for processing the … and Safety Incentive Program Payment will be addressed in a future bulletin. Affected Employees Employees in the … Code OTT). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsState Comptroller DiNapoli Releases Municipal & School Audits
… of the potable water outlet sampling on the district’s website five weeks late. Harpursville Central School District … results of the resampled potable water outlets on their website. Oxford Academy and Central School District – Lead … required time periods and posted these results on their website as required. Tupper Lake Central School District – …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0