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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… economic impact of COVID-19 has produced dramatic drops in government revenue. State tax revenue in New York was down $1.5 billion or 17.3 percent in June compared to … from Washington so that New York and local communities can start the difficult task of repairing the damage this …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… school district demographic and financial information from nine separate regions outside New York City. “School … a complex set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli … to be wealthier and spend more per pupil. The report notes many factors can affect the differences in spending including …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… Rochester Democrat & Chronicle published an op-ed from New York State Comptroller Thomas P. DiNapoli highlighting the urgent …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… self-employment in 2022. Self-employment among Black women rose by more than 70% from 2021 to 2022, a larger increase …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… State Comptroller Thomas P. DiNapoli announced today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in … the extent to which these recommendations have been acted on. 2022 Audit Use, Collection, and Reporting of Infection …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… to FFY 2020, per capita federal spending in New York rose by two-and-a-half times the national average. Major …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… Overtime costs at state agencies rose 47.2% to more than $1.36 billion in 2022, setting a new …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highNew York’s Balance of Payments in the Federal Budget: Fiscal Year 2020 - Interactive Map
… Read Report | Download Data (Excel) … States balance of payments with the federal government in 2020 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-fiscal-year-2020-interactive-mapDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many … released today by State Comptroller Thomas P. DiNapoli. ESD spends about $1.8 billion a year in taxpayer money for …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of better-than-projected …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… 2014-15, an increase of $11.4 billion, or 8.3 percent, from the prior year, largely because of one-time financial … this fiscal year,” DiNapoli said. “While these settlements are certainly good for the state’s bottom line, we can’t … Affordable Care Act), homeland security (including costs associated with Superstorm Sandy), public welfare and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… every 100 resident personal income tax (PIT) filers left New York state in 2020, according to State Comptroller Thomas … everyone’s life and caused a big shift in the movement of New York taxpayers in 2020,” DiNapoli said. “While patterns … in order to provide a high quality of life for all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT is New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… an increase of 3.6%, or more than $205 million, compared to the same period last year, according to a report released today by State Comptroller Thomas P. … the second consecutive quarter of collections returning to lower pre-pandemic year-over-year growth rates. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… and using it to pay for critical infrastructure projects. In April, state leaders enacted the largest budget in New York history, more than $208 billion. The spending … significant capital needs, the state capital plan is not clear about which investments are most important to improve …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… is to Tribeca's Growth Fund, which will provide expansion capital for early stage companies that have gained market … the third largest public pension fund in the United States with estimated assets of $209.1 billion as of Dec. 31, 2017. The Fund holds …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … on families statewide, according to a new report released by State Comptroller Thomas P. DiNapoli. “The pandemic’s … the number of day care services jobs statewide dropped by 19.8%. It recovered by 2023, but only in New York City and …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCUNY Bulletin No. CU-433
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected … transactions on behalf of their employees Effective Date(s) Immediately Background Although it is not always possible … Due to the increased frequency of retroactive transactions with an effective date greater than one year old, OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… are one way to ensure the safety, cleanliness and security of temporary hotel and motel residences for the … for recommended actions to be taken by SSDs in the case of hotels and motels that are found to be …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homeless