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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … refunding bonds 38,045,000 38,045,000 Proceeds of long-term capital-related debt 17,529,560 1,300,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in pension payments … the perpetrators are in New York or Atlanta, Georgia, where Mr. Cook lives. I thank Attorney General Schneiderman … In 2015 alone, the collaboration has resulted in a prison sentence for a Florida woman who stole $100,000 from …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Agencies Bulletin No. 2102
… must submit to OSC no later than 02/06/2023 an Excel spreadsheet containing the following information for each … an eligible seasonal position 04/01/2021 (Deptid 49xxx) 03/25/2021 (Deptid 09180) Or the date the employee returned to … an eligible seasonal position Amount $500 $500 The Excel spreadsheet must be emailed to the Payroll Earnings mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalOpinion 89-65
Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to provide additional legal services to the town
https://www.osc.ny.gov/legal-opinions/opinion-89-65SUNY Bulletin No. SU-250
… to be adjusted Comments: An explanation of the adjustment Tax Information These monies are taxable income subject to … taxable gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-27
… constitute more than half the board, and where there is an odd number of commissioners, the number of village residents …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Unified Court System Bulletin No. UCS-351
… processed automatically. Affected Employees: Employees in the following Bargaining Units : F8, G9, SA, SD, SG, SK, … provides for a Longevity Bonus for all eligible members. In addition, employees must have completed at least 20 years … of continuous service or 30 years of continuous service in the UCS as of 03/31/2025; served the equivalent of 120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloOpinion 99-14
… or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by … of underground water tanks and related equipment, in compliance with a county health department order and in conjunction with the connection to a new water supply, …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Unified Court System Bulletin No. UCS-334
… not included in the calculation of overtime compensation. Tax Information: The December 2023 Uniform Allowance (UAU) … and are subject to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-363
… inform agencies of OSC’s automatic processing of the April 2026 UCS Longevity Bonus (JLO) and provide instructions for … 86, 88, or CT who meet the eligibility criteria on 04/01/2026 may be eligible to receive the 2026 Longevity Bonus. Background: Chapter 1 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-363-april-2026-unified-court-system-ucs-longevity-bonus-jloSUNY Bulletin No. SU-249
… Purpose To explain OSC’s automatic processing and provide agency instructions. Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 08/24/17, paychecks dated 09/20/17 for 21P employees and effective 09/01/17, paychecks dated 09/20/17 for CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-278
… agency instructions. Affected Employees SUNY employees in 21P and CAL positions are affected. Effective Date(s) … for CAL employees Eligibility Criteria Employees in 21P positions as of 08/22/2019 and CAL positions as of … taxable gross and will be reported on the employee’s Form W-2. Agencies must review the employee’s Federal, State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-278-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-259
… Purpose To explain OSC’s automatic processing and provide agency instructions Affected Employees SUNY employees in 21P and CAL positions Effective Date(s) Effective 08/23/18, paychecks dated 09/19/18 for 21P employees and effective 09/01/18, paychecks dated 09/19/18 for CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 2370
… Correction Officers only ) at DOCCS (Agency 10xxx) in the Security Services Unit (SSU - BU01) are affected. … Association (NYSCOPBA), a $3,000.00 Sign-on Bonus, paid in two separate $1,500.00 installments, has been approved for … The Sign-on Bonus is not pensionable but must be included in the calculation of overtime. Effective Dates: The Sign-on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communitySUNY Bulletin No. SU-379
… employees Who Worked Summer Session: Agencies must restart tax-sheltered annuities, federated funds, taxable and … 08/14/2025 for 21P employees who worked Summer Session. Tax Information: These monies are taxable income subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-298
… provide agency instructions. Affected Employees Employees in a SUNY 21P and CAL position who meet the eligibility … for CAL employees. Eligibility Criteria Employees in 21P positions as of 8/20/2020 and CAL positions as of … taxable gross and will be reported on the employee’s Form W-2. Agencies must review the employee’s Federal, State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pOpinion 99-8
… TOWN LAW, §§30(1), 63, 64(11-b), 116(13); MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, … may initiate such a subscription service pursuant to its home rule authority. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfThe Increasing Threat of Identity Theft
Identity theft cases surged in New York State in 2020, inflicting financial losses on individuals and threatening disruption to government programs as well as private financial institutions.
https://www.osc.ny.gov/files/reports/pdf/increasing-threat-of-identity-theft.pdfReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdf