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Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… constructed a new yard and shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point Ave. … that operate into Grand Central Terminal. However, the latest projections are that this service, which is contingent …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… 7,170,533 ----- 486,010 ----- 2,743,690 2,743,690 ----- Parking facilities 2,796,283 1,344,087 ----- ----- ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesLocal Governments Should Improve Accessibility for New Yorkers
… including libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, … be improved. The most common problems were found in public bathrooms with facilities that may limit access to people in wheelchairs. Auditors also found entrances and interiors …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudList of Agencies That Can Receive Electronic Invoices
… Fund JUS01 Justice Center for the Protection of People with Special Needs LAW01 Department of Law LGP01 Lake George … OMH01 Office of Mental Health OPD01 Office for People with Developmental Disabilities* OSC01 Office of the State … of the Welfare Inspector General *If you do business with this State agency, please contact your agency …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesNew 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-standardsOpinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder …
https://www.osc.ny.gov/legal-opinions/opinion-90-48X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Section 3 - Purchase Orders of this Guide) Municipality Code – A twelve digit number that indicates whether the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationUtilization of the Arch Street Yard and Shop Facility
… (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was needed for East Side Access (ESA) completion; whether … and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in 2002. According to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilitySelected Financial Management Practices
… operations. The primary sources of revenues in fiscal year 2013 were leases, occupancy permit fees, revenue from the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesComptroller DiNapoli Releases Municipal Audits
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be standardized (used by all employees) and easy … a timelier filing of these forms. A travel reimbursement form should request information in the following areas: …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsBusiness Services Center Shared Services
… determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Services, each support Center operations. In addition, a Call Center hosted by the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/scotia-jc-44.pdfWhat Not to Report – Legacy Reporting
… calculation if reported: The value of employee use of employer-provided vehicles Meal allowance Tool allowance … made in lieu of accepting fringe benefits (For example, an employer may offer payment if an employee declines health insurance.) Overtime payments made as a result of a person …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportJamesport Fire District - Gasoline Inventory (2019M-04)
… gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04XII.6.E Making an Emergency Payment – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement exists and the … vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-payment