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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.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfOversight of Chronic Absenteeism (2017-S-52)
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s52.pdfOversight of Chronic Absenteeism (2017-S-52) 90-Day Response
To determine if the New York State Education Department has taken actions to address chronic absenteeism within New York school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s52-response.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact us . (Return to Top) … Information for members about special 20 year retirement plan for Tier 1 …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmOpinion 2000-1
… proceeding held to be civil action or proceeding within meaning of Public Officers Law, §18 when district attorney … bargaining agreements. Rather, we believe that the meaning and intent of such provisions should be addressed by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Comptroller DiNapoli Announces State Contract & Payment Actions
… chief financial officer, DiNapoli reviews contracts for all state agencies and certain contracts for state public … Approved $49.7 million for imaging services with the NYS Industries for the Disabled. State University of New York … volunteered to have their Tropical Storm Lee-flood damaged homes acquired and demolished to avoid similar damages from …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsState Comptroller DiNapoli Releases Municipal Audits
… of Public Utilities , Liverpool Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh . "In … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Also, the board does not collectively set and approve pay rates and salaries for part-time employees and the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Kennedy. For the three fiscal years ended …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… challenges facing local governments across the state are real,” said DiNapoli. “Our monitoring system has shown that …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages have a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Local Sales Tax Growth Slows
… in 2014 suffered the slowest annual growth since the end of the 2008-09 recession, according to a report issued today … percent, from 2013 to 2014. In 2013, the growth rate was 5.2 percent. New York’s 15-year annual average growth in sales … 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 and certain expenses … ended June 30, 2018. About the Program Williamsburg is a New York City-based not-for-profit organization authorized … Department of Health Early Intervention program. However, payments for services under these programs are based on fixed …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… been issued. New York City Department of Education (DOE): Custodial Service Contract Procurement and Oversight … Support Services (NYCSSS) – was created solely to provide custodial services at DOE schools. Auditors found DOE did not … – the non-competitive procurement method used to award the custodial services contracts – was in its best interest and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew … to children with disabilities who are between the ages of three and five years. For purposes of this report, the SC …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manual