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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsAll-Agency Contract Evaluation System
… overall rating, which may have impacted their chances of being awarded future contracts. While MTA Capital …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemDiNapoli: Monster Beverage Needs To Diversify Board
… proposal with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial … support for increased board diversity,” DiNapoli said. “Company value and board diversity are linked. Businesses that … is often symptomatic of larger, systemic problems in the company’s governance.” “For almost six years, Monster …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardProjected Invoice
… your employees’ earnings from State Fiscal Year April 1, 2024-March 2025 (SFY 2024-25). Your actual invoice will be … in November 2026. Payment will be due by February 1, 2027, or you will have the option to pay a discounted prepayment … Factor Employees’ Retirement System (ERS) Tier 1 0.75 Tier 2 0.75 Tier 3 0.96 Tier 4 0.96 Tier 5 1.02 Tier 6 …
https://www.osc.ny.gov/retirement/employers/projected-invoiceTravel Advisory No. 1
… Subject: Employees’ responsibilities when using a proxy to create an expense report in SFS Guidance: This is a reminder that all employees who use a proxy to enter expense information into the SFS must either: … *Business Units may use a form other than the AC 132-S to record and certify employee expenses only when the form …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsWestmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of … purchased during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveFranklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Oversight of Construction Management Contracts (Follow-Up)
… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … term contracts with private firms totaling $24.6 million for 108 projects, of which 44 are completed. The objective of … we found Parks officials do not receive detailed support for payments made under the DASNY contracts; therefore, they …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followHigh Falls Water District – Water Fees (2015M-153)
… water clerk manually enters readings from an electronic meter reader in the water billing system and generates bills without supervisory … not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Other Related Audits/Reports of Interest Office of Information Technology Services: Security and … and Registration Systems (Follow-Up) ( 2016-F-15 ) Office of Information Technology Services: Effectiveness of the Information Technology Transformation ( 2015-S-2) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … and field representatives performed site visits for construction projects, they did not routinely inspect the … of New York: Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followTown of Barrington – Financial Management (2017M-103)
… budget. The Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board … Use excess fund balance as a financing source for funding one-time expenditures, funding needed reserves and … taxes. Adopt comprehensive multiyear financial and capital plans that project operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103State Comptroller DiNapoli Releases School District Audits
… support, which includes a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Public Welfare – 2023 Financial Condition Report
For SFY 202223 the average monthly number of public assistance recipients in the State increased by 68614 145 percent to 540656 following nearrecordlow caseloads in SFY 202122
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareSky Light Center Inc. – Supported Housing Program
… several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programDiNapoli Releases Annual IDA Report
… at closely. Publishing this information, including IDA costs, increases their transparency and accountability to … LLC project, which is constructing Two Manhattan West, a commercial office tower that is part of the Hudson Yards … type of local authority. DiNapoli’s office examines IDA costs and outcomes in several ways, including performing …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportEDSS - Release Notes
… on the home page under Procurement Record Improvements to existing features Negative amounts can be entered for … Summary of new features and improvements to existing features for the Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesState Agencies Bulletin No. 1180
… Purpose To inform agencies that Position Pools and/or Cost Centers in … date of 10/10/2012 Background Appropriations allocated to certain cost centers will be lapsing on the above dates … website. See Attachment Agency Actions Agencies will have to ensure that any position pools that appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsState Agencies Bulletin No. 1912
… June 30, 2021 Lapsing Chartfield Strings in PayServ A link will be posted on the PayServ Bulletin Board as well as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-events