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Opinion 96-4
… of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve as a … purchaser deposit the proceeds of the sale into the trust account. Alternatively, you ask whether the village may agree … village purposes. In lieu of establishing a fund or account held by a third party, you also ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfTravel FAQs
… If you do purchase a prepaid mass transit card, you should account for the purchase on the first expense report you … the end of the travel event? Yes, you are required to account for all your travel expenses. Your Business Unit will … business. As time passes, it becomes more difficult to account for and validate all expenses, as well as to dispute …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 92-1
… be credited to a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an account. In the case of the other eligible obligations, an … clearing house with which the custodial bank maintains an account must make such entries on its books, in order that …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Selected Aspects of Toll Collections
… in outstanding violation fees in the Program. Using data provided by the Authority, we determined that, on …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 729
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/729-procedures-processing-2007-institution-teachers-summer-session-paymentsState Agencies Bulletin No. 643
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/643-procedures-summer-session-payments-teachers-bargaining-units-05-and-06State Agencies Bulletin No. 821
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-paymentsState Agencies Bulletin No. 910
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/910-procedures-processing-2009-summer-session-payments-institution-teachersOpinion 91-51
… or comparable officer or body, shall keep a separate account of such moneys and they shall be used only for … fund, which are required by law to be kept in a separate account not to be co-mingled with other moneys of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… and investments of funds for an agency's own use and account). Section 10(2)(a) of the General Municipal Law … 11 also provides for the securing of such a time deposit account or certificate of deposit in the same manner as is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 998
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersState Agencies Bulletin No. 564
… of doing back-end splits each pay period or changing the account code at the Position Pool. It is important to note that changing the account code at the Position Pool impacts all employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/564-procedures-summer-session-payments-teachers-bargaining-units-05-and-06DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… state's renewable energy program, sometimes used outdated data and wrong calculations to determine if the state could …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsControls Over Selected Expenditures
… State funding from the Criminal Justice Improvement Account and receives federal funding for compensation and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresRockland County – Budget Review (B6-13-6)
… for a savings of $4.3 million in a separate budget account as a negative expenditure amount. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… only the basis of accounting and reporting of trust funds. Account codes, accounting records, budgeting, bank accounts, …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts