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Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, … e-mailing [email protected] with the amount of the cash deposit and a justification as to why there is no … cash through the mail exposes the agency to the risk of theft or loss. Therefore, agencies must have proper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsOpinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… audit found inadequate planning, monitoring and assessment of risks and challenges in the PSC’s efforts to help the … renewable energy, but we found better planning, monitoring of progress and timely assessment of risks by PSC is needed to achieve our ambitious clean …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsCalendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/persistentnonfilingmunis.pdfState Agencies Bulletin No. 860
… Compensatory Time II program. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … 2007-11 collective bargaining agreements between the State and CSEA, PEF and RRSU, an Over 40 Compensatory Time II pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter … to be strong in New York City, while growth in the rest of the state slowed. The city’s collections increased by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Opinion 92-9
… in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or … a fire district to reimburse a volunteer firefighter for expenses and lost wages in connection with complying with …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… operations and exceeded the 4 percent statutory limit by 26 percentage points. In addition, District officials made … in Sullivan County. The elected nine-member Board is responsible for managing the District’s financial and educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit … The purpose of our review was to assess the North Salem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fNew Yorkers in Need: The Housing Insecurity Crisis
… adequate housing is one of the most essential necessities in our society. Beyond providing shelter, our homes are … like food and health care, or leading to living in crowded, poorly maintained or even hazardous conditions. … income, the most commonly used threshold of affordability. In New York, cost burdens are among the most severe in the …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisXIII.8 Overview – XIII. Employee Expense Reimbursement
… to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be reimbursed. … according to collective bargaining agreements the Division of the Budget Guidance and other sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… auditing responsibilities. When a claims auditing official is appointed, the governing board generally no longer … auditor’s responsibilities, as long as such guidance is consistent with legal requirements. In order to keep the … of duties, the claims auditor should be someone who is independent of both the purchasing and treasury (check …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) … audit focused primarily on expenses claimed on QCP’s CFR for the fiscal year ended June 30, 2019 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2018. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement NDRA
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementOpinion 99-9
… legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures (miscellaneous …
https://www.osc.ny.gov/legal-opinions/opinion-99-9DiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… New York State Pension system,” DiNapoli said. “My office is committed to protecting the Pension Fund from fraud and I thank Broome County District Attorney Battisti for partnering with us to ensure she was brought to justice.” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be … you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-payment