reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.4 - Transportation by personally owned vehicle or airplane

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Transportation by personally owned
				vehicles.
(1) Limitations on use. It is the
				responsibility of agencies to prevent incurring additional expense through the
				use of personally owned vehicles when common carrier service can be used
				without undue delay in conducting official business.
(2) Rates.
(i) The rate for authorized use of a
				personally owned vehicle will be allowed according to the applicable current
				employee collective bargaining agreement or as promulgated by the Comptroller.
				If a collective bargaining agreement applies, the traveler shall be entitled to
				expense reimbursement either at the mileage rate set forth in the collective
				bargaining agreement or, if the traveler is not represented by an employee
				organization, at the mileage rate established under regulations of the Internal
				Revenue Service for the deduction of business expenses.
(ii) In a case where a common carrier could
				have been used but the traveler chose, for his own or her own convenience, to
				use a personally owned vehicle, travel expense reimbursement will be limited to
				an amount equal to the common carrier coach fare for the same route except when
				common carrier service would have caused the traveler to leave or arrive home
				at an unreasonable hour.
(3) Charges.
(i) Parking charges - meter, day and
				overnight charges. When a traveler is in an official travel status, necessary
				parking charges will be allowed.
(ii) Charges for gasoline, accessories,
				repairs, depreciation, anti-freeze, towage and other similar expenditures will
				not be allowed for personal vehicles.
(4) Additional subsistence expense incurred
				as a result of using a personally owned vehicle when such use is not in the
				best interest of the State shall be disallowed.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.5 - Transportation by state-owned vehicle

Current through Register Vol. 46, No. 28, July 10, 2024
If a traveler uses a State-owned vehicle, it should be
				  indicated on the voucher. Garage and parking charges, and tolls will be
				  reimbursed. Auto emergency supply items will be reimbursed only if documented
				  by appropriate receipt attached to the travel voucher.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.6 - Transportation by rental vehicle

Current through Register Vol. 46, No. 28, July 10, 2024
Where reimbursement is sought for the expense of using a
				  rental vehicle, the appropriate receipt must be submitted with the travel
				  voucher. Reimbursement will be allowed for a period not to exceed 10 days for
				  rental vehicles used within the State of New York, unless there are monies
				  specifically appropriated or the vehicle is rented pursuant to an OGS lease
				  contract. There is no time limitation on rental vehicles used for out-of-State
				  travel. (See State Finance Law, section
				  43.)
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.7 - Meals and lodging

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General limitations. Meals and lodging within the immediate vicinity of a
				traveler's official station or place of residence are not normally allowed.
				(See section
				8.2 
				of this Part.)
(b) Time limits on
				meal allowances.
(1) Breakfast expenses will
				be reimbursed for the day the trip begins if an employee has to leave at least
				one hour before his or her normal work starting time.
(2) Dinner expenses will be reimbursed for
				the day the trip ends if an employee returns at least two hours later than his
				or her normal work ending time.
(3)
				Meals in other circumstances will be allowed at the discretion of the head of
				the agency's finance office.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.8 - Telephone charges

Current through Register Vol. 46, No. 28, July 10, 2024
Claims for reimbursement for long distance telephone calls
				  for official business will be reimbursed.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.9 - Miscellaneous charges

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Charges for transfer of baggage. Charges for transfer of baggage will be
				reimbursed.
(b) Assistance charge.
				Whenever employees are traveling with patients, necessary expenses for
				assistance will be allowed.
(c)
				Expenses for conferences, seminars and other training activities. A travel
				voucher for expenses incurred when attending a conference or meeting of an
				association or organization, a seminar, or a similar event shall be accompanied
				by a copy of the official program for the event. Original receipts and
				sufficient information to justify both the travel and other expenditures are
				required. For State-related conferences, seminars or other training activities,
				the head of the agency's finance office is authorized to approve reasonable
				rates that exceed the maximum allowable per diem rates set forth in the
				Comptroller's guidelines.
(d) Other
				charges. The expense of acquiring necessary supplies or other necessary and
				reasonable charges incidental to travel may be approved by the
				agency.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.10 - Presentation of claims for travel expenses

Current through Register Vol. 46, No. 28, July 10, 2024
A travel expense voucher in the form prescribed by the
				  Comptroller shall be used for all claims for travel expense, and each voucher
				  shall contain the information required by this section. The voucher shall show
				  purpose of travel, dates and items of expenditure, points between which travel
				  occurred, and times of departure and arrival. If travel is by common carrier,
				  the name of the common carrier shall be shown; if by auto, the statement of
				  automobile travel shall be attached. The Comptroller may waive the submission
				  of any information required by this section or may require the submission of
				  other information reasonably required to determine any claim for travel expense
				  reimbursement.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.11 - Transmission of travel vouchers

Current through Register Vol. 46, No. 28, July 10, 2024
All travel vouchers shall be timely submitted through the
				  administrative finance office of the employer's department at the end of the
				  trip. Travel vouchers shall be signed by the claimant, his or her supervisor
				  and the official authorized to approve the account. Approval shall be by
				  authorized official other than the claimant. In his or her discretion, the
				  Comptroller may promulgate procedures for electronic transmission of travel
				  vouchers.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.12 - Standard forms prescribed

Current through Register Vol. 46, No. 28, July 10, 2024
All forms to be used in connection with travel expense
				  claims, whether paper or electronic, shall be prescribed by the
				  Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.13 - Advance for travel expenses

Current through Register Vol. 46, No. 28, July 10, 2024
Generally, agencies are expected to provide each agency
				  traveler with a credit care enabling the traveler to charge traveling expenses
				  directly to the State and to avoid the need for the agency to make an advance
				  payment to a traveler for traveling expenses. However, an agency may advance
				  funds to a traveler for traveling expenses when it is in the best interests of
				  the State to do so, and a traveler shall account for such a payment upon
				  completion of the travel for which the payment was advanced.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 8 - Traveling Expenses › Section 8.14 - Reimbursement of travel expenses of persons attending interviews for employment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The appointing
				officer of an agency may authorize reimbursement for travel expenses
				necessarily incurred by candidates attending interviews for positions for which
				there is a shortage of qualified candidates. Positions in the competitive class
				for which there are shortages of qualified candidates shall be determined by
				the State Department of Civil Service; for positions outside the competitive
				class such determination shall be made by the head of the agency in which the
				positions are authorized.
(b)
				Reimbursement will be allowed to candidates who reside over 50 miles from place
				of interview.
(c) Expenses may
				include transportation, food and lodging.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.1 - Notices, specifications, proposals, etc

Current through Register Vol. 46, No. 28, July 10, 2024
Publication of notices, specifications, proposals and bids,
				  and contract awards of legislative, department, and session laws printing shall
				  conform to the provisions of sections 4-7 of the State Printing and Public
				  Documents Law.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.3 - Waiver of items under contract

Current through Register Vol. 46, No. 28, July 10, 2024
No item of printing under contract done other than by the
				  contractor will be approved by the Comptroller unless accompanied by waiver of
				  the contract.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.4 - Printing vouchers

Current through Register Vol. 46, No. 28, July 10, 2024
Vouchers must be filled out by the agency on forms approved
				  by the Comptroller. The vouchers are to be submitted, together with a sample of
				  the job, a purchase order (if the cost is less than the State minimum bid
				  threshold), an original invoice from the vendor, or a payee signature on the
				  voucher with the approved transmittal form and forwarded to the Office of the
				  State Comptroller, Bureau of State Expenditures, Printing Audit
				  Unit.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.5 - Advertising

Current through Register Vol. 46, No. 28, July 10, 2024
The advertising of contracts for purchases, construction,
				  requests for proposals, and all other advertising required by law, will be
				  published in the State Contract Reporter, subject to State minimum bid
				  thresholds, unless prior exemption is obtained from the Office of the State
				  Comptroller, Bureau of State Expenditures, Printing Audit Unit. Where it is
				  clearly to the advantage of the State, advertising will be permitted in general
				  technical and trade newspapers and other media, under which circumstances the
				  prevailing advertising rates will be allowed. One tear sheet of the
				  advertisement must accompany each voucher. The date or dates of publication,
				  broadcast or number of insertions must appear on the face of the
				  voucher.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.6 - Stenographic services

Current through Register Vol. 46, No. 28, July 10, 2024
When stenographic services are necessary for hearings,
				  conferences, conventions, investigating committees, etc., the rates for such
				  services shall not exceed those established by the Office of the State
				  Comptroller, Bureau of State Expenditures, Printing Audit Unit in the printing
				  and procurement guidelines.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 11 - Printing, Binding, Advertising And Reporting Services › Section 11.7 to 11.8 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 12 - Real Estate, Leases, Fidelity Bonds And Insurance › Section 12.1 - Bonds and insurance

Current through Register Vol. 46, No. 28, July 10, 2024
The following rules shall control expenditures for fidelity
				  bonds and insurance:
(a) When fidelity
				bonds covering a State officer or employee are required by law, the annual
				premium thereon is a charge against the State. (Public Offices Law, §
				11.)
(b) It is the general policy
				of the State not to carry insurance on its buildings and contents. The only
				recognized form of insurance is bodily injury and property damage on
				State-owned automobiles, elevator and boiler insurance where inspection is
				required.
(c) The State carries a
				group policy with the State Insurance Fund covering insurable employees for
				workers' compensation insurance.
(d) Purchase orders shall be issued for
				fidelity bond and insurance premiums and submitted to the Office of General
				Services for approval before they can be processed for payment in the
				Comptroller's office.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 12 - Real Estate, Leases, Fidelity Bonds And Insurance › Section 12.2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 13 - Acquisition Of Real Estate › Section 13.1 - Amounts included in cost of real estate

Current through Register Vol. 46, No. 28, July 10, 2024
The cost involved in a direct purchase or acquisition by
				  condemnation proceeding of real estate, shall include not only the amount of
				  the award but all incidental charges of condemnation proceeding other than
				  legal or other service furnished by State officers in the performance of their
				  official duties.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 14 - Revenues And Refunds › Section 14.1 - Audit of revenues by comptroller

Current through Register Vol. 46, No. 28, July 10, 2024
The Comptroller is required by section 8  of the State Finance Law to audit "the
				  accrual and collection of all revenues and receipts." The audit extends to all
				  revenues and receipts in which the State has an interest direct or indirect in
				  the whole or any part thereof including all special funds of the State or under
				  the control of a State agency. The term accrual refers to the time at which the
				  debt to the State has become legally due and payable. See also, article V of
				  the State Constitution.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 14 - Revenues And Refunds › Section 14.2 - Audit of refunds by comptroller

Current through Register Vol. 46, No. 28, July 10, 2024
A refund from any fund in which the State has an interest,
				  direct or indirect, in the whole or any part thereof, comes within the scope of
				  the Comptroller's audit.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 14 - Revenues And Refunds › Section 14.3 - Deposits of moneys in banks

Current through Register Vol. 46, No. 28, July 10, 2024
Moneys received by any State agency for subsequent payment
				  into any fund in the custody of the State Treasury, and moneys received by
				  custodian of special funds in which the State has an interest, direct or
				  indirect, or under the control of the State, shall be deposited, daily if
				  possible, and not later than once a week, in a bank or trust company of the
				  State. When required by law (see State Finance Law, §§105, 106),
				  such deposits shall be in a depository approved by the Comptroller and shall be
				  secured by bonds. Moneys include cash, checks, bond coupons, etc. All such
				  receipts shall be deposited in a bank, and any payments therefrom, if
				  authorized, shall be only by check on the bank of deposit.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 14 - Revenues And Refunds › Section 14.4 - Unpaid checks outstanding more than one year

Current through Register Vol. 46, No. 28, July 10, 2024
The amounts of all checks on bank accounts of any funds of
				  the State which have been outstanding for more than one year from the
				  respective dates thereof shall be paid into the Abandoned Property Fund
				  pursuant to Abandoned Property Law, section
				  1315(4). The proper
				  disbursing officers or agents of such funds shall notify the banks on which
				  such checks were drawn to stop payment thereon (State Finance Law, §102)
				  and shall follow all proper procedures in accordance with the New York State
				  Accounting System User Procedures Manual, volume XI, section
				  7.0500.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 14 - Revenues And Refunds › Section 14.5 - Revenue contracts approval

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Under section 112  of the State Finance Law, revenue
				contracts or agreements of like nature by which a consideration other than the
				payment of money is given, shall first be approved by the Comptroller and filed
				in his office. This section applies to all revenue contracts, leases, etc.,
				covering State-owned property either real or personal, regardless of
				amount.
(b) The consideration, if
				any, to be received by the State, shall be a fixed or determinable amount of
				cash, to be paid at a specified time or at specific intervals. If the
				consideration is other than a fixed sum or a percentage of receipts or profits,
				an explanatory statement shall accompany the contract.
(c) If the contract involves personal
				services, provision shall be made for adequate workers' compensation insurance.
				When such insurance is not required, an explanatory affidavit must be made.
				Contracts shall also provide for public liability, property damage and fire
				insurance if the interest of the State requires it. When submitted to the
				Comptroller, any contract by its terms requiring insurance coverage, or the
				filing of a surety or faithful performance bond, shall be accompanied by the
				policies, certificates of insurance and/or bond issued by companies authorized
				to do business in this State.
(d)
				Revenue contracts, properly executed and with all supporting documents, shall
				be submitted for approval at least 30 days prior to their commencement or
				effective date. Amendments to an existing contract shall be submitted in the
				same manner as the original. A written statement showing the reasons for any
				changes from original terms must accompany same.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.1 - Books and records to be maintained by collateral loan brokers

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every collateral loan broker is required to keep and
				  maintain the following books, records and reports:
(a) pledgor's registration card;
(b) pledge ticket;
(c) pledge book;
(d) redemption book;
(e) auction sales book;
(f) report of auction sale to licensing
				body;
(g) surplus book;
(h) notice to pledgor--six months after date
				of pledge;
(i) pledgor's request
				that his pledge be held for one year (New York City only);
(j) notice to pledgor one year after date of
				pledge;
(k) notice to pledgor of
				existing surplus from auction sale;
(l) receipt from pledgor for
				surplus;
(m) abandoned property
				surplus reports to State Comptroller;
(n) collateral loan broker's registration
				statement; and
(o) collateral loan
				broker's supplemental registration statement.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.2 - Information to be contained in books and records

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every collateral loan broker is required to keep and
				  maintain the books, records and reports as listed below. Each book, record and
				  report is to contain the information as hereinafter indicated.
PLEDGE BOOK
Date of pledge
Pledge number
Date
R
A or S
Disposition column
(
Renewed
)
(
Renewed
)
(
Auction Sale
)
Article pledged
Amount of loan
Pledgor's name and address
REDEMPTION BOOK
Redemption date
Pledge number
Date of pledge
Amount of loan
Interest charges
Extra care charges
All money columns should be footed.
Obtain affidavit from pledgor for lost pledge ticket.
AUCTION SALES BOOK
Auction sale date
Pledge number
Description of article
Auction sale lot number
Amount of loan
Selling price to outsiders
Selling price to collateral loan broker (purchase
				  backs)
Note:
All stock merchandise submitted for auction sale should be
				  distinctly marked as such.
SURPLUS BOOK
Auction sale date
Auction lot number
Pledge number
Description of article
Name and address of pledgor
Amount of loan
Interest charges
Extra care charges
Auctioneer's commission
Total (loan, interest and charges)
Auction selling price
Surplus:
(a) to
				pledgor
(b) to State
				Comptroller
(c) date paid
All money columns should be footed.
Obtain signed receipt from pledgor for surplus.
It is recommended that where surplus refunds are made to
				  pledgors by mail, the original pledge ticket together with a signed receipt for
				  the surplus should be stapled together and retained for auditing
				  purposes.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.3 - Collateral loan broker's report of auction sale

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every collateral loan broker is required by law to
				  file a verified report of auction sale with the local governing body issuing
				  collateral loan broker's licenses, within 30 days after such sale. This report
				  must include the following information:
(a) name and address of collateral loan
				broker;
(b) date and place where
				sale was held;
(c) name and address
				of auctioneer;
(d) schedule of each
				defaulted pledge offered for sale, together with:
(1) pledge number;
(2) auction lot number;
(3) amount received for each pledge;
				and
(4) a statement that each of
				the pledges so listed were delivered over to the auctioneer and actually
				offered for sale at such auction;
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.4 - Collateral loan broker's notice to pledgor-six months after date of pledge

Current through Register Vol. 46, No. 28, July 10, 2024
Each and every collateral loan broker is required to mail the
				  following notice of election of intended sale. In the City of New York, the
				  notice by a pledgor that a pledge be retained for one year shall be in the
				  following form:
NOTICE TO PLEDGOR-SIX MONTHS AFTER DATE OF
				  PLEDGE
TELEPHONE __
COLLATERAL LOAN BROKER'S NAME
ADDRESS
DATE __
Pledgor's Name and Address
You are hereby notified that six (6) months have expired
				  since the date of your Loan No. __ for $__.
Unless you sign and return the request attached (enclosed)
				  informing us of your desire to have the pledge retained for the period of one
				  (1) year from its original date and remit with this request payment of all
				  interest due for the first six months of the loan, this pledge will be sold at
				  public auction after ______.
You are required by law to obtain a post office receipt when
				  you return the attached (enclosed) form.
COLLATERAL LOAN BROKER'S NAME
PLEDGOR'S REQUEST THAT HIS PLEDGE BE HELD FOR ONE
				  YEAR
(New York City Only)
DATE __
PLEDGE NO. __
To: Collateral Loan Broker's Name
....................................................................................................................................................................................
Address
You are hereby requested to hold my pledge for the period of
				  one (1) year from the Date of Pledge. Enclosed is a certified check or money
				  order in the amount of $__ in payment of all interest due for the first six
				  months of the loan.
Pledgor's Name __
Pledgor's Address __
....................................................................................................................................................................................
COLLATERAL LOAN BROKER AND PLEDGOR
PLEASE NOTE: YOU ARE REQUIRED BY LAW TO OBTAIN A POST..
				  OFFICE RECEIPT WHEN MAILING THIS NOTICE.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.5 - Collateral loan broker's notice to pledgor of existing surplus from auction sale

Current through Register Vol. 46, No. 28, July 10, 2024
The following notice to pledgor of existing surplus from
				  auction sale is hereby prescribed:
Collateral Loan Broker's Name Collateral Loan Broker's
				  Adress
Phone ____________
Date ____________
The sale of our pledge No. ________ held on ________ resulted
				  in a surplus of ________. This is payable at our office upon surrender to us of
				  our original pawn ticket.
Pledgor's Name
Pledgor's Address
Very truly yours,
Collateral Loan Broker
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.6 - Pledgor's receipt for surplus

Current through Register Vol. 46, No. 28, July 10, 2024
The following receipt from pledgor for surplus is hereby
				  prescribed:
Date ________
Received from--Collateral Loan Broker's Name
Address
$________ surplus resulting from sale of pledge No. ________
				  at auction on ________.
Pledgor's Name________
Address________
________
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 15 - Collateral Loan Brokers › Section 15.8 - Lawful extra care charges

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Lawful extra care charges shall mean those charges allowed by the mayor of a
				city or local licensing authority, which may be by rule or regulation
				promulgated for extra care services rendered by a collateral loan broker. It is
				the duty of the collateral loan broker to perform those services and to take
				such care of pledged articles as is normally required of a pledged article of
				personal property; where, however, the collateral loan broker actually gives or
				renders extra care and assumes a risk beyond those normally rendered and
				assumed by a collateral loan broker, and a charge is made for such extra care,
				the collateral loan broker shall specifically call the pledgor's attention to
				the said charge at the time the loan is made, and no such charge or fee shall
				be allowed unless the pledgor shall sign an agreement, to pay such extra charge
				and the fee for such extra charge, as agreed upon shall be inserted on the face
				of the pawn ticket.
(b) The
				above-mentioned charges are intended to apply to those extra care services
				actually performed and rendered by a collateral loan broker in addition to the
				normal care required to be given by him, and, shall not be used as a substitute
				for or as a means of exacting additional charges from the pledgor in excess of
				the maximum interest rates provided for in section 46  of the General Business Law.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.1 - Agencies subject to field audit

Current through Register Vol. 46, No. 28, July 10, 2024
All departments, commissions, boards, institutions, or other
				  agencies of the State, including funds held by any such agency or officer
				  thereof in its, or his representative capacity, are subject to the
				  Comptroller's field audit, and all transactions thereof shall be accounted for
				  in accordance with these regulations. The accounts of any political subdivision
				  or officer, or of any private institution or person, relating to moneys payable
				  in whole or in part to the State or to moneys paid by the State from
				  appropriations and special funds and to be disbursed as provided by law, may be
				  examined by the Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.2 - Bookkeeping accounts and records

Current through Register Vol. 46, No. 28, July 10, 2024
The Comptroller shall prepare and prescribe such accounting
				  records, forms of accounts, and procedures as may be required by any agency
				  subject to audit. Bookkeeping shall be maintained generally on the double-entry
				  basis with a sufficient number of receipt and payment accounts to fully portray
				  and control all fiscal transactions. All systems of accounts installed, or any
				  revision of accounting forms, books, or systems in operation, shall be
				  submitted to the Comptroller for his approval.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.3 - Filing of account papers

Current through Register Vol. 46, No. 28, July 10, 2024
Original time and payroll records, delivery receipts,
				  inspection reports evidencing receipt of goods, copies of purchase orders and
				  vendor vouchers, property records, postage records, bank statements, deposit
				  slips, paid and spoiled checks, and other papers relating to receipts and
				  payments subject to field audit shall be so filed as to be readily accessible
				  to field auditors.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.4 - Records of articles of manufacture and farm production

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Adequate records shall be kept to reflect
				the purchase of all raw materials for the manufacture of articles for use by
				the institution or agency, or for resale. Cost of manufacturing, including
				labor, burden and administrative expenses and inventory records shall also be
				maintained.
(b) Accounts shall be
				set up to include all costs of farm production, the quantities produced and the
				distribution thereof.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.5 - Exchange of surplus farm products

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Surplus farm products and farm animals,
				produced on any of the institutional farms, or at any agricultural school or
				agricultural experiment station, which are not required by the institution that
				produced them, may be transferred in the manner prescribed by section 177 of
				the State Finance Law.
(b) Each
				institution and the Commissioner of Agriculture and Markets shall keep a
				complete record of such transfers which shall state the products, prices,
				amounts and such other data as may be required.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.6 - Stores records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				All State agencies, maintaining a centralized storeroom or storehouse for the
				receipt and distribution of food, office supplies, household supplies or other
				commodities, shall maintain a perpetual inventory record of all articles
				received, and adequate records to show the distribution thereof. Such records
				shall show the date of receipt; quantity and description, the date and quantity
				of issue, and balance on hand. Disbursement or issue shall be supported by
				approved requisitions or other authorizations.
(b) A physical inventory shall be taken
				periodically, but not less than once each year of such stocks in the storehouse
				and a comparison made with the perpetual inventory records. Differences
				resulting from these comparisons shall be investigated and, after approval by
				an authorized person, the book records shall be adjusted to conform with the
				physical count.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.7 - Cafeterias and commissaries

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Accounting records shall be kept on an accrual basis in order to reflect
				properly the assets and liabilities and to determine the profit or loss from
				operations. This requirement is especially necessary where the activity must be
				operated on a self-sustaining basis, so that the price of goods sold shall be
				sufficient to defray all cost. A physical inventory shall be taken at the close
				of each fiscal year.
(b) Receipts
				shall be controlled, wherever practicable, through cash registers, or by the
				use of bound press-numbered receipt books or tickets. Expenditures shall be
				supported by invoices or vouchers approved by an authorized person.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.8 - Record and deposit of receipts

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All moneys received should be recorded on
				the day received, in a permanent record. A separate entry shall be made for
				each receipt, showing date of receipts, name of payer, the reason for the
				payment and the amount thereof. Where receipts are numerous and in small
				amounts, a summary cashbook may be used to record and classify daily totals of
				cash received.
(b) All such
				receipts are to be deposited in the form received, in a bank designated by the
				Comptroller, daily if possible, but at least once a week. Each deposit shall
				cover all receipts from the time of the last preceding deposit to the closing
				entry for the day preceding the current deposit. Deposit slips shall be
				prepared in duplicate, one copy of which shall be obtained from the bank
				acknowledging such deposit and filed with the bank statement.
(c) Press-numbered receipts in bound form,
				with as many copies retained as may be required, are to be issued for
				transactions involving receipts in the form of cash.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.9 - Collateral deposited with the comptroller to secure moneys on deposit

Current through Register Vol. 46, No. 28, July 10, 2024
State agencies shall notify the Comptroller immediately,
				  where the amount on deposit exceeds the collateral pledged with the Comptroller
				  as security therefor.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.10 - Disposition of receipts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Refunds to claimants, after pre-audit by the Comptroller, and transfers to the
				State treasury shall be made by checks drawn to the order of the payee to whom
				the money is due and signed by authorized persons. All checks shall be entered
				on a disbursement register in numerical sequence for the respective effective
				dates of such payments, and the entry for each check shall show the date
				thereof, the name of the payee, the number and amount of the check, and a
				reference to the claim paid.
(b)
				Receipts payable into the State treasury, or any fund thereof shall be
				transferred thereto from banks of original deposit in accordance with Part 14
				of this regulation.
(c) No petty
				cash or other cash fund shall be instituted or maintained except with the
				approval of the Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.11 - Paid and voided check file

Current through Register Vol. 46, No. 28, July 10, 2024
Checks, paid by the bank, shall be maintained in numerical
				  sequence for each bank account. Where checks are spoiled before issue, a proper
				  notation shall be made in the appropriate record, and such checks shall be kept
				  for inspection by the Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.12 - Monthly reconciliation of bank account

Current through Register Vol. 46, No. 28, July 10, 2024
Each custodian of any account shall reconcile monthly the
				  cash balance in the cash account with the balance appearing on the bank
				  statement.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.13 - Collection of taxes, fees and miscellaneous receipts

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Tax reports and returns, received by a
				State department or agency, shall be retained for verification and audit by the
				Comptroller. They shall be filed in such manner as will facilitate the
				comparison thereof with the accompanying remittances recorded in the
				appropriate book of original entry. This rule also applies to the filing of
				approved applications for licenses, certificates or permits. Records shall be
				kept to reflect delinquent taxes receivable.
(b) All forms, papers or other documents
				submitted to a department or agency, which support remittances received, shall
				be filed under the same heading as that in which the respective receipts are
				classified in the cashbook.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.14 - Licenses, certificates and permits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Except in those cases where the
				Comptroller shall determine that it is not practicable, all licenses,
				certificates or permits issued by any State department or agency must be
				serially press-numbered. Where a fee is fixed, a separate series of
				press-numbered forms shall be printed with the amount of the fee stated
				thereon.
(b) All serially
				press-numbered forms shall be accounted for, and all licenses, certificates or
				permits spoiled, mutilated or voided shall be preserved for inspection by the
				Comptroller. In each instance where it is necessary to issue a duplicate
				license or certificate, a record shall be kept of such issue which shall be
				supported by affidavits on file attesting to the loss of the
				original.
(c) A sworn manifest
				shall be obtained from the printer which shall state the exact number of forms
				printed and delivered for each series of a licensing or registration
				period.
(d) An accounting of
				revenues shall be effected by the department or agency by reconciling the value
				of the licenses, certificates or permits issued with the amount of the recorded
				receipts. Such reconciliations shall be retained for examination by the
				Comptroller. No license, certificate or permit shall be issued until the fee is
				received.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.15 - Sales of personal property

Current through Register Vol. 46, No. 28, July 10, 2024
Personal property sold pursuant to section 178 of the State
				  Finance Law shall be clearly identified on the agency's property records in
				  order that such disposition may be readily audited by the
				  Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.16 - Evidence of receipt of goods

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Delivery receipts, inspection reports and
				other equally satisfactory evidences of the receipt of goods or the performance
				of services in support of purchase vouchers shall be kept on file pending field
				audit by the Comptroller. When an inspection report or delivery receipt has
				been covered by a voucher, it shall be cancelled or voided in such a manner
				that it cannot be used in support of a duplicate claim.
(b) Where a copy of the purchase order is
				used as a receiving report, quantities ordered shall be omitted therefrom. The
				quantities should be noted thereon when received for comparison with the
				purchase order and vendor voucher.
(c) Delivery receipts and inspection reports
				should be signed by the person responsible for their correctness.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.17 - Property records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Every State department or agency should maintain a perpetual inventory of
				property and equipment purchased or otherwise acquired. All items of equipment
				should be numbered. The detail records should show the date of purchase or
				acquisition of each article of property, description, quantity, cost,
				identification number and location. Property or equipment retired or otherwise
				disposed of should be supported by official authorizations.
(b) A physical inventory should be taken of
				the various items of property and equipment not less than once each year and a
				comparison made thereof with the perpetual inventory records. Any resulting
				differences shall be investigated.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.18 - Payroll and time records

Current through Register Vol. 46, No. 28, July 10, 2024
State departments, institutions and other agencies shall
				  maintain adequate time and personnel records in support of payrolls for
				  inspection by the Comptroller.
New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control › Part 16 - Field Audit › Section 16.19 - Postage records

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Postage stamps shall be purchased by check. A book record of the receipt and
				distribution of postage stamps shall be kept. Stamps shall be allocated to
				units and branches only upon signed requisition.
(b) Metered postage must be procured by check
				separate from the purchase of postage stamps. The postmaster's receipts for
				metered postage and the statement of readings of meter registers shall be
				retained pending field audit by the Comptroller.