Search
V.3.G Product Code – V. Chart of Accounts (COA) Governance
… to more specifically capture information about revenues and expenses than are recorded using Account (e.g., … involving the Comptroller’s Refund Account (Fund 70200) and certain Miscellaneous Receipts accounts will require … Tree will be created to support Miscellaneous Receipts and Tax detail reporting needs when all agencies have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment assignment against each vendor exists
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Comptroller Releases Municipal Audits
… or disbursements. The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWilliam Floyd Union Free School District – Payroll (2016M-165)
… procedures in place to ensure overtime is preapproved, and District officials generally did not preapprove overtime … compensating controls, such as increased oversight and/or management reviews of the Payroll Manager’s work. Implement procedures to properly control and monitor overtime by approving and providing justification …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Belleville-Henderson Central School District – Financial Condition (2016M-46)
… District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which … that was not needed as a funding source because the Board and District officials overestimated appropriations when they prepared and adopted budgets for the last three fiscal years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Liberty Central School District – Budget Review (B4-14-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Niskayuna Central School District – Financial Condition (2012M-218)
… on the appropriate level of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the Board will fund and maintain each reserve fund, the optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Agencies Bulletin No. 2267
… OSC Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must verify … indicate “ Agency Return Address ” on the subject line and include your five-digit Department ID number(s) along … return address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2024. OSC Actions: OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … is a cautionary sign and questions still remain about how federal tax changes will affect the state's finances in … http://www.osc.state.ny.us/finance/cbr.htm Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18State Agencies Bulletin No. 1564
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee … compensation leave. Affected Employees Active employees in Company “NYS” who, in the current year, contributed earnings to a deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesCUNY Bulletin No. CU-391
… of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 Statement. Affected Employees … units, values of the Prepaid Legal Service Benefit and the Earnings Codes: Union Bargaining Units Value Earnings … Legal Service Benefit was processed. Payroll Register and Employee’s Paycheck/Advice The applicable earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1540
… Purpose To provide agencies instructions for entering the Minimum Wage Increases for Hourly Employees. Affected … who meet the eligibility criteria Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage … date as indicated on the above chart. Agencies must update all subsequent effective dated rows provided the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1540-december-2016-minimum-wage-increase-hourly-employeesOpinion 94-11
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire … of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still reflects our views. In the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-37
… discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND REGULATORY POWERS -- Pawnbrokers (authority to license) … for the filing of the required registration statement and he has done so (General Business Law, §53[h]; 2 NYCRR …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… carriers or were part of provider reviews that did not result in a recovery, and ensure all necessary follow-up …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsOpinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other … opinion regarding section 8017 of the Civil Practice Law and Rules ("CPLR"). You have asked whether this provision …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 89-31
… the rule. Direct action by the electorate is the exception and must rest on an express constitutional or statutory grant … authority for recall of elected city officials by petition and direct vote of the electorate ( cf . Public Officers Law, … providing for the removal of the chief executive officer and police chief of a city by the Governor). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 94-19
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon … to "zero coupon bonds" issued between July 19, 1991 and December 31, 1993 as part of an issuance having an … of "zero coupon bonds" issued between July 19, 1991 and December 31, 1993 is chargeable against the local …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… with the approval of the majority of the town board and subject to public hearing requirements as prescribed in … from the sale or lease must be paid to the town supervisor and credited to the district, to be expended for any district … that adopted a proposition pursuant to Town Law § 341 (10) and certain other specified districts, and vested in the town …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Overtime Temporarily Excluded from Tier 6 Contribution Rates
… overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 contribution rates. This … should be lowered. Your employees may be contributing at a higher rate than they should, which may mean they have been … Troubleshooting from the dropdown) or call 866-805-0990 (press 1 to access the employer menu, then follow the …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-rates