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Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… ----- ----- (21,893,273) ----- (21,893,273) ----- Interest on long-term debt 6,068,121 ----- ----- ----- (6,068,121) … 884,907 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesLocal Governments Should Improve Accessibility for New Yorkers
… (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) Town of Brookhaven (Suffolk …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff. The cost of this convenience is the …
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
… Agency Name of Agency ABC01 Division of Alcoholic Beverage Control AGM01 Department of Agriculture & Markets APA01 Adirondack Park … Corporation* IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection of People with Special …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesNew GASB Standards
… all reporting entities staff to ensure proper enrollment in the reporting system as well as long-term maintenance is … Payment Types for Payable and Revenue Leases Fixed in Substance Based on an Index or Rate Based on Usage or … Accounting Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the vendor. Information on this page can be edited only by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilitySelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls … and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesComptroller DiNapoli Releases Municipal Audits
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water … property to the Office of State Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie …
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 … Sample travel forms can be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . … within New York State while on official business. Form ST-129 (Exemption Certificate) should be presented to hotels …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … cost per transaction. The Center’s mission is to provide shared services to standardize HR and Finance transactions; …
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.pdfJamesport Fire District - Gasoline Inventory (2019M-04)
… officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04What Not to Report – Legacy Reporting
… Uniform allowance (including maintenance of) Payments made in anticipation of retirement or as an inducement or incentive to retire Payments made in lieu of accepting fringe benefits (For example, an … child care, parking, dental care, etc.), as provided for in Section 125 of the Internal Revenue Code. All monthly …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportXII.6.E Making an Emergency Payment – XII. Expenditures
… a waiver from advertising in the New York State Contract Reporter, OSC must approve the exemption. See Chapter XI, … exemption from advertising in the New York State Contract Reporter. Create a single payment voucher using the emergency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for Quick Contract … • The List of Preferred Source Offerings was checked, and the Preferred Source Guidelines were followed. • The … for offerings that meet the agency’s form, function and utility, where required. • The Method of Award was an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentState Contract and Payment Actions in July
… counties. $33 million with H & L Contracting, LLC for NYS Route 112 reconstruction and safety improvements in … for 115,000 personal income tax refunds. $119 million for 27,000 corporate and other refunds. $49 million for 126,000 … to Yonkers Contracting Company, Inc. to reconstruct Exit 131 at the intersection of Routes 17 and 32 in Orange …
https://www.osc.ny.gov/press/releases/2018/08/state-contract-and-payment-actions-july