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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on … financial report. If you require additional information or need technical assistance, please contact the regional office …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years … $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204DiNapoli Releases State Cash Report
… $1.9 billion higher than the same period last year, an increase of 10.2 percent. Tax collections benefitted from an 18.3 percent increase in Personal Income Tax (PIT) receipts in the first … totaled $1 billion through June, a year-over-year increase of $195.5 million, resulting primarily from a $143.9 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportSUNY Bulletin No. SU-323.3
… bulletin supersedes Payroll Bulletin No. SU-323.2 Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3233-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-322.3
… bulletin supersedes Payroll Bulletin No. SU-322.2 Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3223-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.1
… is superseded by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3231-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-322.1
… is superseded by Payroll Bulletin No. SU-322.2. Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3221-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323.2
… is superseded by Payroll Bulletin No. SU-323.3 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3232-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-322.2
… is superseded by Payroll Bulletin No. SU-322.3 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3222-pilot-program-establishing-temporary-overtime-ratesOpinion 89-48
… return of the bond, we note that the bond, by its very nature, is the instrument which provides the monetary …
https://www.osc.ny.gov/legal-opinions/opinion-89-48City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Ensure that appropriations be included in the respective equipment line items for each department in the general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2State Comptroller DiNapoli Releases Audits
… UPK providers for health and safety. Instead, SED relied on the school district operating the UPK program, or the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsLong Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an economic engine for their communities and an essential part of our food supply system. This is especially true on Long … Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in the most …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandState Agencies Bulletin No. 2334
… rating date; and Did not receive a performance advance in October 2024. Promotion Recalculation Employees who would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2334-april-2025-public-employees-federation-pef-performance-advancesVillage of Sidney – Financial Activities (2023M-14)
… not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of … by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three community …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … mean that MTA can avoid recovery-damaging service cuts or layoffs in 2022. “Combined with a potential $6.5 …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… Objective To determine whether the Department of Health (Department) made improper payments for claims in … to prevent improper Medicaid payments for claims that do not report an active OPRA provider. Update guidelines to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orVillage of Suffern – Budget Review (B19-6-3)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionState Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… P. DiNapoli. Much of these costs are associated with the decades-long monitoring and maintenance required to … and post-closure costs to help ensure that landfills do not become a burden to community residents. For a copy of … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfills