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Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesExamples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Net Assets
… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 … 19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Agencies Bulletin No. 2083
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2022 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2083-new-york-state-payroll-online-nyspo-electronic-delivery-2022-form-w-2State Agencies Bulletin No. 2181
… but consent for 2023 W-2s can be provided no later than January 10, 2024. OSC will issue a PayServ bulletin board message … W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W2 statement for the 2024 tax year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2State Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, … employed with a NYS agency participating in NYSPO, and have been provided a username to log in to NYSPO. Employee … will provide a paper Form W-2 statement for employees who do not provide Form W-2 statement consent. OSC will provide a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 1958
… the 2021 tax year. Affected Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS Publications 15-A, Employer’s … The consent by the employee must be made electronically in a way that demonstrates that the employee can access the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Agencies Bulletin No. 1772
… Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper … Form W-2 statement on NYSPO or contacting their Agency Payroll Officer for a paper copy of their Form W-2 statement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… Purpose The purpose of this bulletin is to inform agencies that employees with … employees must be active in PayServ, employed with a NYS agency participating in NYSPO, and have been provided a … will include Employee Name, Empl ID, Effective Date, and Dept ID. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2Financial Statements and Supplementary Information
… Statement Schedules of Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer Allocations and Pension Amounts 2022 Employer Allocations and Pension Amounts …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-informationExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Net Assets Fiduciary Funds December 31, 2002 Employee Retirement Plan Private-Purpose Trusts Agency Funds ASSETS: … pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsState Agencies Bulletin No. 654-A
… is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … exchange. There is no clear link between services provided and supporting revenues. The statement describes four …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsRetiree Annual Statement
… (Online Availability): We make Statements available in Retirement Online sooner than printed copies are mailed—we … Statement To view, save or print your Statement: Sign in to Retirement Online . Look under My Account Summary . … button. If Retirement System is blank, click Look Up icon and select ERS or PFRS from dialog box. Click Look Up …
https://www.osc.ny.gov/retirement/retirees/retiree-annual-statementAbout Statement No. 67 – Governmental Accounting Standards Board
… Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXVI.4.B Tax Revenues – XVI. Financial Reporting
… report date. Assessment accruals are determined by using information obtained from the assessments receivable system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues