Search
Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfState Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating queries to be included in the upgrade … and will not be available after the upgrade. Instructions for Renaming Queries Guidelines for Renaming Public and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… we have kept the state pension fund strong and one of the best funded in the nation. The long-term outlook for … once again ranked the state pension fund as one of the best funded among public pension plans. Only eight states had … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. Its audited …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Ruben Wills stole public money and abused his position of trust," State Comptroller Thomas P. DiNapoli said. "Thanks to … Wills' crimes were a shameful violation of the public trust. Now, after a conviction by a jury of his peers, Ruben … accountable any public official who breaches the public trust and breaks the law." As state prosecutors argued at …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… resources and increased accountability, it’s critical that schools make every dollar count," DiNapoli said. "By … and effectively." Akron Central School District – Controls Over Compensatory Time (Erie County) The board has … County) District officials have established adequate internal controls over separation payments. When an employee …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… stream has ended." In 2017, local governments outside of New York City reported spending a total of $917 million on … recycling centers and landfills. According to the New York State Department of Environmental Conservation … (DEC), there are 2,745 solid waste facilities active in New York, of which at least 768 are owned by local …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsDiNapoli: Corporations to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New … Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct … the political process leads to better understanding of how this activity can affect a company's bottom line and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingNew York City Economy Continues to Set Records
… jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. … , or go to: https://www.osc.state.ny.us/osdc/rpt1-2020.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… income tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending … largely because of legal settlement dollars. “New York’s cash position continues to improve with higher-than-expected … called Open Book New York ( http://www.openbooknewyork.com/ ). … Tax collections of $382 billion through the first …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED … are between three and five years of age. ATC operates in New York City (excluding Staten Island) as well as … contracts. ATC did not have an amended agreement with the new higher hourly rate, and in the absence of such an …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… continues to face real fiscal challenges," DiNapoli said. "New York's growing out-year gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no … in disbursements for the Metropolitan Transportation Authority (MTA), as well as other budget management actions; …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsSecurity Delivery Instructions
… methods. Before delivering securities to OUF Prepare a list in an MS Excel format describing the securities that … including: Security description CUSIP number ISIN (Only for foreign transactions) Number of shares Delivering party’s … owner of the shares must be available to OUF on request when needed to prove receipt or pay a claim. See the …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsState Agencies Bulletin No. 2160
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2023. Affected Employees: Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2023 are affected. Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 170
… code Effective Date (inner scroll bar): Last Date of the payroll period Annual Addl Earnings: Amount to be canceled Earn End Date: Last Date of the payroll period (same as effective date Mid-Pay Period … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain OSC automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… School Districts in Stress Fiscal Years Ending 2020 View full list of school district stress scores: Fiscal Stress …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stress