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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 $5,606,792 … $10,478,037 $10,698,303 $51,705,690 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 3,408,680 … 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 $7,504,765 $13,616,035 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli Releases October State Cash Report
… P. DiNapoli. However, tax collections of $4.7 billion in October were 13.8 percent higher than those of October … May, but $57.3 million higher than projections included in the Mid-Year Update to the Financial Plan, issued by the … initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes falling …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli Urges Parents to Open a College Savings Account for Their Children
… Day. The investment program, overseen by DiNapoli’s office and the Higher Education Services Corp., is designed to help … life later." New York’s 529 College Savings Program offers two plans, the Direct Plan and the Advisor Plan, both of … Research Corp., New York’s Direct Plan ranks number one for assets in the plan. New York State taxpayers are …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenState Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of the application of several software … application of several tax updates and maintenance patches.In addition to periodically providing new software releases, … is exception to this NRA Withholding Rule. Residents of India are exempt from the rule and therefore their taxes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsState Comptroller DiNapoli Releases Audits
… Program (Follow - Up) (2020-F-27) An audit issued in October 2019 found that certain system-generated office … State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … the rebate revenue generated from agreements with six drug manufacturers and found that CVS Health did not always …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-014
… There will be new arrears deduction codes for employee and employer arrears in PayServ version 9.2. The codes will allow the system to accurately calculate employer arrears, identify which deductions are held in … and funding source (employee or employer). Deduction Code Description ORP/VDC Plan Suspense Status Funded By …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 1968
… in the calendar year, not the total amount of the pledge. State agencies cannot accept cash for the SEFA Campaigns. … OSC will end date all SEFA deductions that currently have no end date, or an end date that is not valid. OSC will … received from the vendors to add a row to the employee’s general deduction record. An error report of transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … appearance to impropriety we believe that, even if a town's code of ethics does not require abstention, the affected …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 647
… Reason: Z11 (Update of Position Data) Earnings Program ID: N21 (Security Services NA) or H21(Security Services NA … Reason: Z11 (Update of Position Data) Earning Program ID: N21 (Security Services NA) or H21 (Security Services NA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleOpinion 97-1
… corporations (i.e., town, village, county, city or school district); (b) district corporations; and (c) those public benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 92-25
… discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) … of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire departments in the fire district and prescribing, …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a town water district for the construction of a new town hall. This is in response to your letter concerning … of Town Law, articles 12 and 12-A manifest the Legislature's intent to pre-empt and preclude the adoption of local laws …
https://www.osc.ny.gov/legal-opinions/opinion-96-16XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… PO, which are: Sourcing POs from staged contract releases on an approved agency contract in the Procurement Contracts … time because agencies do not need to enter information on a PO that is already included on the contract, contract line, and/or distribution line. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Closing of Bank Accounts for information on controls and special procedures for the establishment and closing of … for banking services; (iii) describe the methods of payment for services provided under banking services … stop payment services; and (vii) reconciliation services. Direct Fee -- The method by which the State compensates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Agencies Bulletin No. 1961
… Deduction Code (for Balance Review) CNY403 CUNY 403b Plan 403 (Before or After Tax) NBE403 NYC Board of … NYS Education Dept. Tax Deferred Annuity 432 SNY403 SUNY 403b Plan 404 (Before or After Tax) Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Payroll Improvement Project Bulletin No. PIP-015
… conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct … in order for records to be converted correctly. Refer to Payroll Bulletin PIP-007, Direct Deposit Record Changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Comptroller DiNapoli Releases School District Audits
… found 39 receipts totaling $25,342, were not itemized to show the nature or purpose of the purchase. The board …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … providers of about $29 billion. The claims are processed and paid in weekly cycles, which averaged over 7.8 million …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … providers of about $28.4 billion. The claims are processed and paid in weekly cycles, which averaged about 7 million …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015