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State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s November Financial Plan. “The release of the … outyear budget gaps at a time of continued uncertainty. New sources of spending and revenue pressure highlight the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… sales tax collections. Nearly every county in every region of the state saw overall July collections drop year over … Westchester, where its tax rate increase in August of 2019 boosted year-over-year growth. County decreases … downturn in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyExamples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary Government Component Units …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCost-Saving Ideas: Evaluating Solid Waste Collection Options
… hauler of their choice. If the service is to be provided only to properties within refuse collection districts, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCUNY Bulletin No. CU-553
… employees of the PSC (Professional Staff Congress) in the NYS Bargaining Units AJ, GA, TC, T8, CA, CB, CE … – 11/30/2017. Effective Date(s) Payments will be made in Pay Period 14C (Institution), paychecks dated 10/13/2016 Eligibility Criteria Full-time annual employees in the TC & T8 bargaining units are eligible for a $1,000.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusState Agencies Bulletin No. 339
… non-cash merit awards, such as gift certificates and bus or subway tokens. Awards from all qualified award … Date Immediately OSC Actions At agency discretion and subject to overall agency spending allotments, all M/C … for taxation are outlined in the OSC Procurement and Disbursement Guidelines, Bulletin No. G-153, dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 851
… Payments. Affected Employees Certain OGS employees in the CSEA Administrative Services Unit (BU02) and CSEA … eligible for a discretionary lump sum Bonus Payment based on an assessment evaluation for a specified rating period. … Payment for employees who are currently in an eligible title : Earn Code: OGS Effective Date: 11/13/08 for Active or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-paymentState Agencies Bulletin No. 572
… the "after" information will appear as blank. If there is only a change to the Time Entry Comment, the change will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 88-2
Whether a village may impose user fees for the collection of garbage
https://www.osc.ny.gov/legal-opinions/opinion-88-2GASB Statement 87, Leases
… typically occurs on an annual basis. A cancellation clause only affects the lease term if it’s reasonably certain the … with an agreement that it will then be leased back. Only a sale transaction qualifies for sale-leaseback …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 2012-1
… purchases of commodities by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set … in contracts between the firm and the town ( see 2008 Ops St Comp No. 2008-2). The powers and duties of a board of … article 5, title 1-A, § 522 et seq .; compare e.g . 1992 Ops St Comp No. 92-43, at 109). Therefore, the board member's …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 91-57
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … Plan public health insurance programs – have not had to renew their coverage due to COVID-19 public health emergency …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planCUNY Bulletin No. CU-734
… for employees in the Lecturer Title Series, and to provide instructions for payments not processed automatically. … board meeting. An Addendum to this MOA was signed on 02/26/2021, which changed the effective date of this … criteria in one of the below titles who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesBath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Southold Union Free School District - Leave Accruals (2018M-113)
… We found errors in accrual records for 70 percent of the employees tested, confirming that the District’s … resulting in leave balances being overstated by a total of 9.5 days valued at $3,623. Key Recommendations Implement … information is maintained and monitored. Provide oversight of duties performed by the District Clerk. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113City of Corning – Foreign Fire Insurance Funds (2017M-143)
… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143