Search
II.4 Overview – II. New York State Financial Accounting
… purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewIslip Fire District – Disbursements (2020M-9)
… [ read complete report - pdf ] Audit Objective Determine whether … documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … District officials disagreed with certain findings in this report. Appendix B includes our comments on certain issues in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers … The average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseRecruitment Events
… State Comptroller's office, or contact [email protected] for information or help with the application process. College … SUNY Albany Business Job & Internship Fair 1400 Washington Ave. Albany, NY 12222 10am - 2pm 2/11 Rensselaer Polytechnic … and Asian Legislative Caucus Job Fair 279 Madison Ave. Albany, NY 12242 10am - 3pm 2/18 Siena University STEM …
https://www.osc.ny.gov/jobs/eventsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… prefix titles for individuals, such as Dr., Ms., Mr., etc. Only use “THE” if it is part of the entity’s legal name, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… did not annually audit the former Treasurer’s records and reports. Key Recommendations Take appropriate action to … adequate oversight and annually audit the Treasurer’s reports and records. …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA … literature certain accounting and financial reporting guidance that is included in the following pronouncements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Oneonta – Town Clerk (2021M-59)
… a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived Publications
Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… agreed with our recommendations and their response is included in Appendix B. Appendix C includes our comment on …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly register individuals or entities in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… will add any foreign individual or entity not already registered as a New York State Vendor to the Statewide Vendor … IRS form(s) for any individual or business not already registered with a New York State Vendor ID. The following … goodsmaterials or services to New York State must be registered in the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfReview of the State Fiscal Year 2022-23 Executive Budget
The State Fiscal Year 2022-23 Executive Budget represents the first budget in modern times that is projected by the Division of the Budget to remain in balance throughout the Financial Plan period, including one additional year beyond the typical four-year forecast period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-review-2022-23.pdf