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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Endicott – Budget Review (B4-13-8)
… are not balanced and include a deficit of more than $203,000 and $220,000, respectively, or approximately 7 percent in each fund. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Capital Asset Management
… data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a significant … and procedures for its site visit process, as our site visits to 17 sites (at 12 different State agencies) found the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementCity of Yonkers – Budget Review (B24-6-6)
… police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli Releases Budget Review for City of Buffalo
… million. However, the city comptroller projects actual 2025-26 general fund spending to total approximately $671 million. … a 1.5% increase over the actual projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloVillage of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… is more objectively determinable. It includes the purchase price or construction costs and also additional charges to … are not limited to, the following: Land: Original contract price Brokers' commissions Legal fees for examining and … if payable by purchaser Buildings: Original contract price of cost of construction Expenses incurred in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases Audits
… in: the consolidation of 14, liquidation of nine, square footage reduction for three, and no changes in the … during the audit scope and a reduction of 434,266 square feet. However, auditors could not determine the …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsTravel FAQs
… Business Units have the discretion to request information … that are not addressed below, please speak to your Business Unit’s travel office staff for further guidance. Are … remove non-personal information (e.g., dates, times) from business related receipts? If I return my rental car late at …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Agencies Bulletin No. P-987
Employer Provided Parking and Transportation Fringe Benefit Changes for 1998
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-987.pdfState Agencies Bulletin No. P-848
Employer Provided Parking and Transportation Fringe Benefits Changes for 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-848.pdfState Agencies Bulletin No. P-939
Employer Provided Parking and Transportation Fridge Benefit Changes for 1997
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-939.pdfState Agencies Bulletin No. P-883
Employer Provided Parking and Transportation Fringe Benefit Changes for 1996
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-883.pdfXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the … to ensure vendors only charge agencies for toll-free telephone numbers that belong to them. When initially … not meet its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesAccountability and Surplussing of Vehicles (Follow-Up)
… initial audit report, Accountability and Surplussing of Vehicles ( 2018-S-42 ). Background The New York State Office … February 2021, these four DDSOs had a fleet of about 455 vehicles. About 134 of the 455 vehicles were assigned to the transportation offices of the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… program was made permanent in May 2021. Between 2020 and 2024, a total of 510 unique Open Street locations were in … Open Street locations into three broad categories: full closure – schools, full closure, and limited local access – … the city exceeded what was reimbursed by DOT. DiNapoli’s office interviewed seven Open Street sponsors who identified …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … and development of primitive recreational trails in the Adirondack Forest Preserve. $2.7 million with Sawyer … to various OGS facilities at the Empire State Plaza in Albany County. $2.9 million with Massa Construction Inc. …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberTravel/Conference Claim Requirements – Travel and Conference Expense Management
… should include: A copy of the approval form for travel or conference attendance (and if the traveler is exceeding the … standardized travel form. If the travel is for a conference, a certification of attendance and/or completion, … and necessary expenses claimed. This includes lodging; conference fees; air, train or bus travel; rental cars; meals …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107