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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusXVI.4.B Tax Revenues – XVI. Financial Reporting
… tax revenue transaction. Derived tax revenues result from the taxes imposed by the State on exchange transactions. An exchange transaction … State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesXVI.4.A Cash and Investments – XVI. Financial Reporting
… and Finance; and funds of the Division of the Lottery. The New York State and Local Retirement System as well as various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsEstate Hold Harmless Limitation Statement Form
Estate Hold Harmless Limitation Statement Form
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/limitation-statement-harmless.pdfAC3259S, Statement of Incidental and Transportation Expenses
Statement of incidental and transportation expenses.
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3259s-fe.pdfAgency Guide to GASB Statement 96
Agency Guide to GASB Statement 96
https://www.osc.ny.gov/files/state-agencies/docs/agency-guide-gasb-statement-96.docxExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net … Even though internal service funds are classified as proprietary funds, the nature of the activity accounted …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34New GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsState Agencies Bulletin No. 837
… remain subject to Federal income tax for that year.* A Form W-2c for the prior year must be issued but the amount of … reporting of corrected wage information, OSC will issue Form W-2c and provide a Credit Statement directly to the employee. Form W-2c . Box 1 (Wages, Tips and Other Compensation) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andOpinion 89-26
… the General Municipal Law (§800 et seq .) to provide for a system of annual financial disclosure by localities. The Act …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Travel Advisory No. 1
… a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a … expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the … the form has been approved by the Comptroller’s office. For additional details see the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsNYS Travel Information
… and Regulations . Disclaimer: "The regulations on this web site are an unofficial version of the Official Compilation of Rules and Regulations of the State of … To ensure accuracy, the reader should refer to the Official Compilation. As an unofficial version, these …
https://www.osc.ny.gov/state-agencies/travelAccounting and Reporting Update: GASB Statement 84 - Fiduciary Activities
GASB Statement 84 – Fiduciary Activities Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-reporting-update-gasb-84-presentation-01-19-21.pdfGovernment-Wide Financial Data – 2022 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Annual …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataXVI.3.A Financial Statements – XVI. Financial Reporting
… distinguishing between the governmental activities and business-type activities of the primary government as well as … the effect of interfund activity within governmental and business-type activities has been eliminated from these … balances due and resource flows between governmental and business-type activities have not been eliminated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsJune 2002: GASB Statement 34
… understanding of governmental operations and ultimately result in an increased accountability by the governmental … GASB Statement 34. We believe that GASB Statement 34 will result in improved financial reporting by local governments. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD Programs Community … 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2