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Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… a $3.4 billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income … to fiscal balance.” In June 2020, the city adopted its FY 2021 budget running from July 1, 2020, to June 30, 2021. Budgetary balance in FY 2021 was enabled by one-shot …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to … said. “Profits were down sharply and securities firms in New York City resumed downsizing in the second half of the … which is a critical component of the economies of New York City and New York State, faces continued challenges …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of Student Immunization in Schools
… State Education Department (SED) are following the State’s public health procedures to ensure New York’s schools are … State Education Department SED are following the States public health procedures to ensure New Yorks scho …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schools2022 Year in Review
… the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewInvesting in New York
… Managed by Hamilton Lane, and other investors include TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkDiNapoli Op Ed in Times Union
… legal and societal questions that have to be addressed. If they aren’t, the very New Yorkers they are meant to help … serious vulnerabilities. For example, when we asked what happens to the data created and collected by the AI companion …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli Releases East Harlem Economic Snapshot
… and an important part of New York City's identity." "El Barrio/East Harlem's economy is prosperous as ever," said … proud of all the work my office has completed to benefit El Barrio/East Harlem's economy, and therefore shaped our …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotStatement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… see one of our own appointed to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney … see one of our own appointed to the highest legal position in our nation …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… must review the ‘Balance’ group box on the Worksheet Application page to ensure that the ‘Remaining’ amount equals zero before the worksheet can be set to post. Accounting entries do not need to be manually created … the SFS Receivable Update process automatically and post the accounting entries to the cash and modified accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Agencies Bulletin No. 2236.1
… Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … to an employee and the IRS nontaxable criteria for housing is not met, the value of the housing is considered taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued April 26, 2024, maintenance rates have … employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, 2024. OSC … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued April 26, 2024, are available from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued August 11, 2023, maintenance rates … employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of September 1, 2023. … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued August 11, 2023 are available from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfMothers in Workforce EPI - Figure 3
Mothers in Workforce EPI - Figure 3
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-3.csvMothers in Workforce EPI - Figure 1
Mothers in Workforce EPI - Figure 1
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-1.csvNew York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdfNew Yorkers in Need - Figure 6
New Yorkers in Need - Figure 6
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-6.csv