Search
Reporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfVillage of Port Chester - Dual Employment (2018M-91)
Determine whether certain full-time Village employees who simultaneously worked another full-time municipal job worked the hours the Village compensated them fo
https://www.osc.ny.gov/files/local-government/audits/pdf/port-chester-2018-91.pdfFiscal Stress Monitoring System Briefing for Non-Calendar Year Filers
Please join us for a general overview of the Fiscal Stress Monitoring System, along with strategies to prepare for the upcoming release.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-non-calendar-031125.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfOpinion 89-15
… MUNICIPAL LAW, §209; VOLUNTEER FIREFIGHTERS' BENEFIT LAW, §30: Any loss or damage to, or expenses incurred in the … to the "definite sum" requirement is found in section 30(12) of the Volunteer Firefighters' Benefit Law (VFBL). Under section 30(12), the contract is generally required to provide that …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli Releases Review of Executive Budget
… Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) 2022-23 Executive Budget that the budget will … Budget has a significantly improved outlook from last year. General Fund budget gaps forecast by DOB just one year …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's … p 124; 24 Opns St Comp, 1968, p 887). However, since there is no statutory requirement that a fee be charged to …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Accounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-3-2019-248.pdfTown of Howard - Fund Balance Management (2018M-192)
Determine whether the Board effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/howard.pdfMeridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-rural.pdfProperty Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfEMC 2025 Letter of Support - New America Alliance
A letter of support from the New America Alliance.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naa-letter-of-support.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-edward-2019-245_0.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-edward-2019-245.pdfManaging Travel and Conference Expenses Presentation
Print out the presentation prior to live webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/Managing-Travel-Conference-Expenses-Presentation.pdf皇后區經濟概覽 - 2013 年12 月
Chinese version of the Economic Snapshot of Queens
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2014-zh.pdfXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant … System to get the reclassification journal entries posted. It is extremely important for these entries to be posted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionX.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 Management Unit. Important sections are as follows: Classification – Reflects the type of business relationship … does with that vendor. A vendor can only have a single classification. Vendors will be classified at the broadest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, … The development and implementation of the COA for the SFS allows the State to realize significant benefits: … operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies