reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-1 - Introduction › Section 1640-1.5 - Modifications

Current through Register Vol. 46, No. 28, July 10, 2024
The accounting procedures set forth in this Subchapter
						  are designed to be as flexible as possible to fit a State-wide program
						  participated in by local agencies, some of which represent extremes in size and
						  organization. Under the circumstances, modifications of or supplements to this
						  Subchapter will be inevitable and will follow from time to time. Until such
						  modification or supplements are issued, however, it is requested that no
						  deviation be made from the mandatory procedures prescribed without the prior
						  written approval of the Division of Housing. With respect to non-mandatory
						  procedures, modifications may be made by the local agency as described in
						  section 1640-1.4, above. Refinements in
						  this Subchapter can come only in the light of the experience gained in the
						  application to the operations of the various local agencies. Comments and
						  suggestions intended to clarify and simplify the material and procedures are
						  solicited from the local agencies and others who have occasion to use or refer
						  to this Subchapter in their work.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-1 - Introduction › Section 1640-1.6 - Assistance

Current through Register Vol. 46, No. 28, July 10, 2024
The Division of Housing is at all times desirous of
						  extending any necessary assistance, and, if requested by the local agency, an
						  auditor will be made available to assist in the opening of the books of account
						  and to render such advice or assistance thereafter as may be required. It is
						  the responsibility of the local agency, however, to engage personnel
						  sufficiently well-trained in general accounting practice to operate a
						  double-entry set of books. The division's assistance does not contemplate the
						  keeping of the accounts for the local agency or instruction in elementary
						  bookkeeping. Questions regarding the interpretation and application of the
						  Subchapter provisions may be addressed at any time to the Division of Housing,
						  Bureau of Finance, at 270 Broadway, New York 7, New York.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-1 - Introduction › Section 1640-1.7 - Introduction

Current through Register Vol. 46, No. 28, July 10, 2024
The terms used throughout this Subchapter are defined
						  in this Part. The Part also contains matters of general information for the
						  guidance of local agencies in connection with procedures, the fiscal year,
						  bonding, reporting, budgeting, tax exemptions, regulations governing traveling
						  expenses, ineligible expenditures, etc.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-1 - Introduction › Section 1640-1.8 - Manuals or bulletins of procedure

Current through Register Vol. 46, No. 28, July 10, 2024
Procedures to be employed by local agencies in
						  connection with the application for State aid, acquisition of property, design
						  and construction of the project, letting of contracts, financing, insurance,
						  operation of the project, etc., are set forth in the Division of Housing
						  manuals of procedure or bulletins[FN*], as amended from time to time, which
						  should be consulted for guidance.
[FN*] See Subchapters B and C of this
						  Chapter.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-2 - Mingling Of Funds › Section 1640-2.1 - Federal funds

Current through Register Vol. 46, No. 28, July 10, 2024
Section
						  75 of the
						  Public Housing Law prohibits the mingling or commingling of State moneys (i.e.
						  loans or subsidies) allocated to a local agency with financial aid or
						  assistance from the Federal government or any agency thereof except, with the
						  approval of the commissioner, in connection with the execution of contracts
						  between a local agency and the Federal government for the carrying out of a
						  Federal program of urban renewal and/or redevelopment.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-2 - Mingling Of Funds › Section 1640-2.2 - Other funds

Current through Register Vol. 46, No. 28, July 10, 2024
The statutory requirement for the segregation of State
						  moneys from Federal financial aid or assistance has been extended, by
						  regulation of the commissioner and the terms of the various contracts for State
						  aid, to require the segregation, both by project and by purpose, of all funds
						  received or held by local agencies in connection with State-aided projects. The
						  segregation, by project and by purpose, reflects the fact that funds advanced
						  or to be advanced by the State, in the form of loans or subsidies, are
						  earmarked for specific purposes and may not be used for other purposes. Such
						  use would represent a mingling of funds, actual or constructive. This means,
						  for example, that funds for the development or operation of a State-aided
						  project must be set aside from all other funds and may not be used to pay
						  development costs or operating expenses of another project. Similarly, with
						  respect to a given State-aided project, funds representing revenues (rents and
						  subsidies) of the project during the operating period must be segregated from
						  funds received for the development of the project and may not be used to pay
						  development costs, etc. The commissioner may, however, waive these
						  requirements, and permit the mingling of funds (other than Federal funds) under
						  certain circumstances. No mingling of funds, under any circumstances, shall,
						  however, take place without the prior approval and authorization of the
						  commissioner.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-3 - Ineligible Expenditures › Section 1640-3.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
All expenditures made by a local agency are subject to
						  audit and review by the division before being admitted as charges to project
						  revenue or to funds (in the form of loans or subsidies) advanced or to be
						  advanced by the State. Expenditures not admitted are termed ineligible
						  expenditures. Before incurring expenditures, local agencies should
						  predetermine, as far as possible, their eligibility as development costs or
						  operation expenses, in order to avoid the necessity of making adjustments at a
						  later date.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-3 - Ineligible Expenditures › Section 1640-3.3 - Reimbursement for ineligible expenditures

Current through Register Vol. 46, No. 28, July 10, 2024
Ordinarily, such adjustments for ineligible
						  expenditures as are found necessary will result from a periodic audit of the
						  local agency by the division's field auditors. The latter will cause to be
						  transferred to account 1620, Ineligible Expenditures, items deemed to be
						  ineligible, to be held in suspense pending review by the home office of the
						  division. Upon such review, the local agency will be advised, by letter from
						  the division, which expenditures are definitively declared ineligible. The
						  local agency shall thereupon reimburse the appropriate funds, not later than
						  the last day of the month in which the letter of ineligibility from the
						  division is dated, for the expenditures declared ineligible therein. The
						  division may, however, at any time declare an expenditure ineligible and direct
						  that the appropriate funds be reimbursed. In this connection, local agencies
						  are cautioned that the funds used to make the reimbursement must, of course, be
						  other than the project revenue or funds advanced or to be advanced by the
						  State. Financing and other problems raised by the declaration of expenditures
						  as ineligible can be largely avoided, as previously indicated, by the local
						  agency acting to predetermine the eligibility of expenditures, as far as
						  possible.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-4 - Indeterminate Expenditures › Section 1640-4.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
The term indeterminate expenditure refers to those
						  expenditures made by a local agency with respect to a planned or proposed
						  project prior to the date of the duly executed and approved contract for State
						  aid for that project. This date has previously been defined as marking the
						  beginning of the development period. Funds advanced or to be advanced by the
						  State may not be used to meet indeterminate expenditures, and the local agency
						  must look to other sources for its funds. Such other sources may, however, upon
						  execution and approval of the contract for State aid and after audit, review,
						  and approval of the expenditures by the division, be reimbursed, out of loan
						  funds advanced or to be advanced by the State, for such expenditures as are
						  approved by the division as being eligible charges to the development cost of
						  the project.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-4 - Indeterminate Expenditures › Section 1640-4.2 - Predetermination of eligibility

Current through Register Vol. 46, No. 28, July 10, 2024
The standards applied to the determination of the
						  eligibility, as development costs, of indeterminate expenditures are much
						  narrower than those applied to expenditures made subsequent to the date of the
						  contract for State aid. Such expenditures are not only limited to certain
						  classes, but the maximum amount which may be charged to development cost,
						  whether or not the expenditures are otherwise eligible, may also be limited.
						  Generally speaking, within the maximum limitation set by the division, only
						  indeterminate expenditures directly connected with the preparation and
						  submission of the application for financial assistance, or with a housing
						  survey to establish the need for and scope of a project will be admitted as
						  development costs eligible to be reimbursed out of loan funds advanced or to be
						  advanced by the State. Generally speaking, salaries of an executive director or
						  staff, office rent, and most other expenses or costs incurred by a local agency
						  prior to the beginning of the development period will not be admitted. Local
						  agencies are therefore advised to consult with the division before incurring
						  indeterminate expenditures in order to predetermine, as far as possible, their
						  eligibility and to avoid the necessity of making adjustments at a later
						  date.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-4 - Indeterminate Expenditures › Section 1640-4.3 - Records to be kept

Current through Register Vol. 46, No. 28, July 10, 2024
The obligation of the local agency to keep formal books
						  of account with respect to a State-aided project becomes operative, technically
						  speaking, only with the date of the contract for State aid. The local agency
						  should, nevertheless, as a practical matter keep some formal records of
						  expenditures made prior to that date, in order to support claims for their
						  subsequent admission as eligible development costs and to facilitate the audit
						  and review by the division. Such records may be in memorandum form, if the
						  expenditures are being made on behalf of the local agency by some other agency,
						  or they may be part of other accounting records of the local agency or they may
						  be separate records, maintained on a cash basis, if the expenditures are being
						  made by the local agency. Funds received by a local agency for indeterminate
						  expenditures should be deposited in a bank account and disbursements made by
						  check. All expenditures should be supported by vouchers or other evidence of
						  authorization, in readily available form. Separate records, if maintained,
						  should consist of, as a minimum, cash receipts and cash disbursements
						  registers. If desired, a general ledger may also be set up. The use of the
						  applicable general ledger accounts of the division's uniform system of
						  accounts, in this event, is recommended, as follows:
(a) Account 1116, Local Funds. This is a cash
						account recording the receipt and disbursement of funds for the indeterminate
						expenditures.
(b) Account 1610,
						Indeterminate Expenditures. The indeterminate expenditures are charged to this
						account as made, to be held in suspense for audit, review, and approval by the
						division.
(c) Account 2119D, Sundry
						Accounts Payable. This account is credited with the funds received by the local
						agency for the payment of indeterminate expenditures, if such funds represent a
						loan to the local agency.
(d)
						Account 2800, Capital Surplus. This account is credited with the funds received
						by the local agency for the payment of indeterminate expenditures, if such
						funds represent a donation, gift, appropriation, or advance which, it is not
						expected or intended, that the local agency will be required to
						repay.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-4 - Indeterminate Expenditures › Section 1640-4.4 - Reimbursement of advances

Current through Register Vol. 46, No. 28, July 10, 2024
As has been previously pointed out, the local agency
						  must look to sources other than advances made or to be made by the State for
						  funds to pay indeterminate expenditures. The local agency may use any funds it
						  has available for the purpose. A common source is a loan or appropriation by
						  the municipality. Upon audit, review, and written approval by the division, the
						  local agency may use loan funds advanced or to be advanced by the State to
						  reimburse itself or its creditors to the extent that the indeterminate
						  expenditures, within the maximum limitation set in advance by the division,
						  have been declared by the division to be eligible to be charged to development
						  costs. Funds of other State-aided projects shall not be used to pay
						  indeterminate expenditures of another project or to reimburse such
						  expenditures. No reimbursement shall be made from loan funds advanced or to be
						  advanced by the State for a specific project under a given contract for State
						  aid until an auditor of the division has examined the expenditures and reported
						  his findings to the division for ruling, and the local agency shall have
						  received written approval of the division as to admitted development costs.
						  Indeterminate expenditures which have been reimbursed out of funds advanced or
						  to be advanced by the State without the prior written authorization or approval
						  of the division will be declared ineligible. The accounting entries reflecting
						  the division's letter of approval are described in Part 1646, Development
						  Period Accounting. See also the definition of account 1610, Indeterminate
						  Expenditures, in Part 1641.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-5 - Administrative Expenses › Section 1640-5.1 - Statutory provision

Current through Register Vol. 46, No. 28, July 10, 2024
Section
						  96 of the
						  Public Housing Law states that no administrative expenses of an authority shall
						  be paid from any State loan or subsidy or from the rental income of any State
						  project. It follows that items of expenses of an authority deemed to be
						  administrative expenses are ineligible to be charged to development costs or
						  operating expenses of a State-aided project. The division will determine which
						  items of expense constitute administrative expense of an authority. In such
						  determination, a direct connection with the planning, construction, or
						  management of a State-aided project will be an important, but not conclusive
						  factor. In the absence of explicit rulings with respect to a given expense, an
						  authority should consult with the division and secure a ruling before incurring
						  that expense.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-5 - Administrative Expenses › Section 1640-5.3 - Admissible expenses

Current through Register Vol. 46, No. 28, July 10, 2024
Generally speaking, the following expenses, if incurred
						  in connection with the planning, construction or operation of a State-aided
						  project may be allowed, in whole or in part. In many cases, with respect to a
						  given State-aided project, only part of the expense may be allowed either
						  because some of the expense is deemed an administrative expense within the
						  prohibition of the statute, or because some of the expense is attributable to
						  the planning, construction or operation of other projects. In such events, a
						  proration will be necessary. Admissible expenses are:
(a) Salaries and expenses in central or field
						offices in connection with planning, architectural, engineering, construction,
						accounting, legal and management services.
(b) Salaries of executive personnel who
						devote all or part of their time to projects.
(c) Employees retirement fund
						contributions.
(d) The cost of
						furniture and fixtures in the central or field office of an authority needed in
						connection with the planning, construction and management of a
						project.
(e) Supplies, stationery
						and printing.
(f) Telephone,
						telegraph and postage.
(g) Fidelity
						bond premiums.
(h)
						Travel--carfares, railroad fares and motor vehicle expense.
(i) Photographs insofar as they may be needed
						for applications or records in connection with a particular project.
(j) Expense of any surveys, if required in
						connection with the application or planning or execution of a
						project.
(k) Advertising in
						connection with bids for contracts, legal proceedings or financing.
(l) Project signs.
(m) Compensation of Division of Housing
						construction advisor, auditor, and assistants.
(n) Informational expenses.
(o) Rent.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-6 - Tax Exemptions › Section 1640-6.1 - Federal taxes

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
General.
(1) The U.S. Bureau of
						Internal Revenue, in opinions obtained by the division and various authorities,
						regards local housing authorities organized under the New York State Public
						Housing Law as agencies of the State of New York, and, as such, entitled to
						enjoy the same exemption from Federal taxes as the State itself and local
						political subdivisions of the State, such as municipalities. The actual
						application of the exemption provisions of the U.S. Internal Revenue Code with
						respect to the various Federal taxes, is somewhat technical. In some cases, the
						exemption of the local agency from the tax is automatic; in other cases, the
						local agency must take certain steps and follow certain procedures in order to
						establish its right to the exemption. A check list of the classes of Federal
						taxes with which a local agency may ordinarily be concerned follows. Each will
						be discussed, in turn, in the following subdivisions of this section.
(2) Check list of Federal taxes.
(i) Income taxes.
(ii) Employment taxes.
(iii) Stamp and transfer taxes on documents
						and other instruments.
(iv) Tax on
						safe deposit box rentals.
(v)
						Retailers' excise taxes.
(vi)
						Manufacturers' excise taxes.
(vii)
						Transportation and communication taxes.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-7 - Financial Reports And Information Returns › Section 1640-7.1 - Fiscal year

Current through Register Vol. 46, No. 28, July 10, 2024
The fiscal year for State-aided projects shall be from
						  April 1st to March 31st.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-7 - Financial Reports And Information Returns › Section 1640-7.2 - Financial reports

Current through Register Vol. 46, No. 28, July 10, 2024
Local agencies shall submit financial reports to the
						  Division of Housing, 270 Broadway, New York 7, NY as follows:
(a) Development period. A system of monthly
						and quarterly financial reports is prescribed during the development period.
						Reports are required to be submitted within 15 days after the end of the
						respective calendar month or calendar quarter. The first monthly report shall
						be made as of the end of the month in which the first advance of loan funds,
						whether by State or sources other than the State, has been made. The first
						quarterly report shall, similarly, be made as of the end of the calendar
						quarter in which the first advance of loan funds has been made. The requirement
						to submit monthly reports shall cease when the project has been declared
						substantially completed, unless the division shall request the local agency to
						continue to submit monthly reports beyond the date of substantial completion.
						For detailed instructions with respect to the preparation of financial reports
						during the development period, see Subpart 1646-7.
(b) Operating period. Quarterly reports are
						required to be submitted during the operating period within 15 days after the
						close of each calendar quarter included in that period. Monthly reports are
						required to be submitted only if specifically requested by the division. For
						detailed instructions with respect to the preparation of financial reports
						during the operating period, see Subpart 1647-8.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-7 - Financial Reports And Information Returns › Section 1640-7.3 - Annual reports and information returns

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Division of Housing. In addition to the
						monthly and quarterly financial reports, local agencies may be required to
						submit to the division, within 15 days after the close of the fiscal year,
						annual statements giving information of a statistical and historical nature, as
						well as financial information. Such annual statements shall be in such form as
						the division, by separate instructions, shall prescribe.
(b)
U. S. annual information returns. The local housing
						  authority must file by February 28 of each year, form 1099, U.S. Information
						  Return for the Calendar Year, with the Commissioner of Internal Revenue,
						  Processing Branch, Kansas City, Missouri, for each person to whom a payment for
						  salaries, wages, fees, commissions, compensation for personal service, and any
						  other fixed income totaling $600 or more. The local agency need not file form
						  1099 in the following cases:
(1) wages
						were reported on form W-2;
(2)
						payments of any type to a corporation. Form 1099 and form 1096 (summary of
						forms 1099 filed) may be obtained from the District Director of Internal
						Revenue.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-8 - Employees Retirement Benefits › Section 1640-8.2 - Accounting for employees retirement benefit charges

Current through Register Vol. 46, No. 28, July 10, 2024
The charges to the local agency for employees
						  retirement benefits are eligible development costs and operating expenses of a
						  State-aided project. Such charges shall be made as follows:
(a) The charge to the local agency for the
						prior service credit (§
												1640-8.1, subd. [c]) shall be made
						to the accounting period in which the date of adoption falls.
(b) The charge arising out of the application
						of the over-all contribution rate (§
												1640-8.1, subd. [d]) shall be
						spread over the accounting periods, beginning with the date of adoption, to
						which such payrolls apply, and shall be in proportion to the various
						payrolls.
(c) The charge of the
						Comptroller for the cost of determining the accrued liability of the local
						agency as of the end of the first year after adoption (§
												1640-8.1 subd. [e]) shall be made
						to the accounting period in which charge is made by the Comptroller.
(d) The charge of the Comptroller for the
						cost of determining a tentative special deficiency contribution rate prior to
						the end of the first year after adoption (§
												1640-8.1, subd. [e]) shall be made
						to the accounting period in which the charge is made by the
						Comptroller.
(e) No accruals for
						employee retirement benefit charges or costs in connection therewith shall be
						made to apply to any accounting period which is prior to the date of
						adoption.
(f) Development cost
						account 1410.9, Employees Retirement Fund, and operating expense account 4715,
						Pension and Other Funds, are provided for all charges in connection with
						employees' retirement benefits.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-9 - Employment Of Personnel And Compensation › Section 1640-9.1 - Per annum employment

Current through Register Vol. 46, No. 28, July 10, 2024
Subdivision 1 of section
						  32 of the
						  Public Housing Law states a local housing authority may employ a general
						  manager, a secretary, technical experts and such other officers, agents and
						  employees as it may require and that employment shall be subject to the
						  provisions of the Civil Service Law applicable to the municipality in which it
						  is established. The compensation of such employees is, further, subject to the
						  approval of the local legislative body. The authority's table of organization
						  and the rates of compensation it pays are further subject to the limitations
						  imposed by the development cost and operating budgets which must have division
						  approval. Division approval of the employment of specific individuals is
						  required. The positions to be filled must have been provided for in an approved
						  budget in order for the compensation to be charged to State-aided projects and
						  no compensation in excess of those provided for the respective positions in the
						  approved budgets shall be charged to development costs or operating expenses of
						  State-aided projects. In its periodic examinations, the division will therefore
						  look for the certification of the local civil service commission with respect
						  to appointments, the approval of the local legislative body with respect to
						  compensation, and conformity with the approved development cost and operating
						  budgets. Division policy is that employees must take vacations. They may not be
						  paid for accrued vacation time in lieu of taking vacation.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-9 - Employment Of Personnel And Compensation › Section 1640-9.2 - Per diem employment

Current through Register Vol. 46, No. 28, July 10, 2024
No work is to be done by an authority other than by
						  contract or by maintenance personnel regularly employed in accordance with the
						  law, without specific authorization thereof in advance by the division. When
						  prior approval has been received and the work is to be done by per diem
						  employees, the following procedures shall be strictly observed:
(a) The employment of all such per diem
						personnel must be cleared through the local civil service commission.
(b) The employee must be advised before he is
						employed as to whether social security payments will or will not be deducted or
						paid, and that unemployment insurance will not be paid by the authority in
						relation to his employment.
(c) Pay
						checks issued by the authority to the employee must have written or imprinted
						by rubber stamp on the back of the check at the top just above the employee's
						endorsement a clause reading as follows: "No deductions have been made for
						Social Security and no payments made for Unemployment Insurance" or "No
						payments made for Unemployment Insurance", as the case may be.
(d) The per diem employee will prepare an
						employees weekly time sheet, Exhibit 7 of Appendix S-6, and will present the
						time sheet to his foreman weekly, for his certification. The foreman will turn
						in the employees time sheets to the project office for the manager's
						certification and to support payment to the per diem employee.
(e) The project staff will prepare weekly, a
						summary of the per diem employees time sheets on the form shown as Exhibit 8 of
						Appendix S-6, project's weekly recapitulation of payroll for per diem
						employees. This form will be retained by the project and submitted to the
						Division of Housing representative supervising the work being done during his
						periodic visit for his approval. The project should retain the approved
						recapitulation for their files.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-9 - Employment Of Personnel And Compensation › Section 1640-9.3 - Contracts for personal services

Current through Register Vol. 46, No. 28, July 10, 2024
Prior division approval is required for all contracts
						  entered into with respect to personal services.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-10 - Miscellaneous › Section 1640-10.1 - Travel regulations

Current through Register Vol. 46, No. 28, July 10, 2024
The commissioner has established the following
						  regulations as of April 1, 1956 with regard to the maximum traveling expense
						  chargeable to State-aided projects.
(a) Travel outside the local area or
						involving subsistence allowance must have the prior approval of the division.
						For this purpose, the term
local area
shall mean generally the
						area within 25 miles of the local agency's office.
(b) Officials and agents of a local agency,
						serving without compensation, may be allowed a per diem allowance not in excess
						of $21 per day (exclusive of transportation) in lieu of the submission of an
						itemized travel claim. The division may allow amounts in excess of $21 per day,
						limited however, to a maximum of $25 per day, wherever a municipality in which
						the authority is situate has adopted rules regulating travel by officials and
						agents of the said municipality wherein higher allowances are provided for. In
						such cases the authority will be required to submit a certified copy of such
						rules and regulations to the division for its files. Similarly, any future
						amendments or changes in the municipality's rules and regulations are to be
						submitted to the division.
(c) Paid
						employees and agents of a local agency (such as lawyers and architects) may be
						allowed actual expenses not in excess of $14.50 per day (exclusive of
						transportation and incidentals) upon the submission of a signed and itemized
						travel claim supported by lodging receipt, approved by the local
						agency.
(d)
(1) A day consists of three meals and lodging
						commencing with the first expense incurred in the form of subsistence after
						leaving official station, including meals and sleeping accommodations en route.
						For the purpose of breaking down the per diem allowance to officials and agents
						of a local agency, serving without compensation, when the travel does not cover
						a full day, the following lump sum amounts may be allowed.
Lodging (including sleeping accommodations en route)...
						  $12.00 .........
Over the breakfast hour... 1.50 .........
Over the lunch hour... 2.50 ...........
Over the dinner hour... 5.00
						  ..........
(2) The per diem
						allowance includes
all
incidentals such as taxis, carfares,
						telephone and telegraph, transfer of baggage, etc.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1640 - General Information › Subpart 1640-10 - Miscellaneous › Section 1640-10.2 - Bonding of officers and employees

Current through Register Vol. 46, No. 28, July 10, 2024
The attention of local agencies is called to the
						  standard provision in contracts for State aid requiring local agencies to
						  obtain fidelity bonds covering its officers, agents or employees. The
						  division's requirements for fidelity bond coverage are contained in Part 1630
						  of this Chapter.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1641 - Account Classification › Subpart 1641-1 - Chart Of Accounts › Section 1641-1.1 - General ledger accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
						separate general ledger shall be maintained for each State-aided project as
						defined in Part 1640 of this Subchapter. Accounts to be maintained in the
						general ledger are grouped into two major categories, as follows:
1000 category--Asset Accounts
2000 category--Liabilities, Reserves, and
						  Capital
(b) In addition to
						the accounts included in the above categories, the general ledger contains two
						control accounts, as follows:
Account 3000--Income Control Account
Account 4000--Expense Control Account
(c) Within each major category, the accounts
						are further grouped by type. The chart of accounts which follows includes, of
						course, both the accounts which are actually to be maintained in the general
						ledger and the headings for groups and subgroups of such accounts. Accounts
						designating group headings are not maintained in the general ledger and are
						distinguished from the accounts to be maintained in the general ledger by
						underlining of both the designation [sic]. In a few instances, the use of the
						subaccounts in a group has been made optional. In such cases, the group
						headings may be the account to be maintained in the general ledger, depending
						on the option exercised.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1641 - Account Classification › Subpart 1641-1 - Chart Of Accounts › Section 1641-1.2 - Subsidiary ledger accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
						Subsidiary ledger accounts, supporting the respective general ledger accounts,
						fall into three major groups, as follows:
1400 group--Development Cost Accounts
3000 group--Income Accounts
4000 group--Expense Accounts
(b) The subsidiary ledger accounts appear in
						the chart of accounts, in the above order, following the general ledger
						accounts. The 1400 accounts are maintained in a separate cost analysis ledger
						and the 3000 and 4000 accounts are maintained in a separate income and expense
						analysis ledger.
(c) Separate cost
						analysis ledgers and income and expense ledgers will be required in connection
						with each related program of a State-aided project, as well as for the
						development and operation of the project proper.
(d) Subsidiary ledger accounts have similarly
						been grouped, by type, in the chart of accounts which follows, the accounts
						designating group headings being distinguished, likewise, from the actual
						accounts to be maintained in the subsidiary ledgers by underlining.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1641 - Account Classification › Subpart 1641-1 - Chart Of Accounts › Section 1641-1.3 - Mandatory usage

Current through Register Vol. 46, No. 28, July 10, 2024
The use of the account numbers and designations as
						  hereinafter listed in [sic] mandatory, as is the order in which the accounts
						  are to appear in the respective ledgers. The prescribed accounts shall be
						  maintained by the local agency, as a minimum requirement, regardless of such
						  further breakdown it may find desirable for internal purposes. Where the
						  Subchapter permit [sic] the use of optional accounts, only the accounts
						  representing the chosen option need be maintained.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1641 - Account Classification › Subpart 1641-1 - Chart Of Accounts › Section 1641-1.4 - Account definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Accounts are defined in Subpart 1641-2 of this
						  Subchapter.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-1 - Bank Accounts › Section 1642-1.2 - Opening the bank account

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Prior
						approval of commissioner required. No account shall be opened in any bank
						without the commissioner's prior approval of the depositary. Such depositary
						shall be a member of the Federal Deposit Insurance Corporation or such other
						bank as the commissioner shall approve. The first step by the local agency is
						[FN*]opening a bank account will therefore be to submit the name of the
						depositary to the division with a request for the commissioner's
						approval.
(b) Passage of bank
						resolution. With the approval of the depositary, the local agency then passes
						an appropriate resolution opening the bank account. A model resolution is
						illustrated at Exhibit 31 of Appendix S-8. Certified copies of the resolution,
						in duplicate, shall be filed with the division together with the depositary's
						letter of acceptance.
(c)
						Depositary's letter of acceptance. The local agency shall secure from the
						depositary a letter, in triplicate, accepting the account. Two copies of this
						letter shall be filed with the division together with the certified copies of
						the bank resolution. A specimen letter of acceptance will be supplied by the
						division.
(d) Designation of bank
						account. The designation of each bank account, as reflected in the bank
						resolution and printed on the face of the check, shall include the name of the
						local agency, the name of the project, the number of the project, the name of
						the applicable fund and the phrase "in trust under New York State Loan and
						Subsidy Contract NYS________," as per the following example:
Yorkburgh Housing Authority
Sunshine Courts, Project NYS-999
Development Fund
In trust under New York State Loan and Subsidy
Contract NYS-999
[FN*] So in original. Apparently should be
						  "in".
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-1 - Bank Accounts › Section 1642-1.3 - Deposits

Current through Register Vol. 46, No. 28, July 10, 2024
Deposits of funds received by a local agency shall be
						  made daily. Deposit tickets shall be made out in duplicate, the duplicate
						  ticket, stamped by the bank, being filed with the other records supporting the
						  deposits. Arrangements should be made for police protection of the project
						  office during days of heavy cash collections and for police protection between
						  the project office and the bank, of the employee making deposits which include
						  substantial sums in cash. Consideration may be given, with division approval,
						  to the use of armored car service where police protection is not available. In
						  choosing a depositary, consideration should be given to the facilities
						  maintained by the bank for the making of deposits during other than regular
						  banking hours. Where such facilities are available, they should be used, with
						  appropriate safeguards relative to the certification and substantiation of the
						  amount deposited both at the project office, when the deposit is made up, and
						  at the bank, when the deposit is opened and counted.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-1 - Bank Accounts › Section 1642-1.4 - Numbering of checks

Current through Register Vol. 46, No. 28, July 10, 2024
Checks shall be prenumbered, consecutively, in a
						  separate series for each fund and bank account. Checks voided should be stamped
						  cancelled and stapled to the stub of the check book so that all checks can be
						  accounted for.
New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-1 - Bank Accounts › Section 1642-1.5 - Check signing

Current through Register Vol. 46, No. 28, July 10, 2024
Checks shall be signed only by persons authorized by
						  resolution of the local agency. Such resolution shall require the signature and
						  counter signature of at least two authorized persons.