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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) 4,183,323 (540,532) Nonoperating … (1,146,037) (961,911) (2,107,948) (62,031) Income (loss) before contributions and transfers 3,276,090 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. … President Trumps decision to walk away from the Paris Agreement is a mistake is bad …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn Pharmaceuticals is taking action to prevent its products from being used in lethal injection executions and is asking any states that might have …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsThe Securities Industry in New York City - September 2018
Securities industry pretax profits grew by 42 percent in 2017 on higher revenue from core activities.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2019.pdfLife Changes: Membership in a Nutshell
… and nearly 3,000 employers, NYSLRS is one of the largest public retirement systems in the nation. The New York State … projection based on information provided by our automated records. The information in your member annual statement is … for most Tier 1, 2, 3 and 4 members. Estimates for Divorce Proceedings If you are in the process of a divorce, …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellFederal Impact on Higher Education – Federal Funding and New York
… Recent and anticipated federal actions will have a significant … has long benefited from an outstanding network of colleges and universities that serve as anchors for our communities by … of thousands of people, conducting world-class research and development, attracting new residents, training the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationDiNapoli: Cyberattack Complaints in New York Rise 53%
… (135) and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsSUNY Bulletin No. SU-216
… 2014-2015 Downstate Location Stipend. Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Spring 2015 … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration.A copy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employeesSUNY Bulletin No. SU-232
… 2015-2016 Downstate Location Stipend. Bargaining Unit = 28 Salary Grade = 980 Pay Basis Code = BIW, FEE Payroll Status = … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Spring 2016 … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-232-2015-2016-downstate-location-stipend-gsnu-employeesAmusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is responsible for overseeing New York’s more than 96,000 food service …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDrug Management and Disposal
… trash or flushing them down drains, where they ultimately flow into wastewater treatment plants, which are not equipped … and other areas having very few or none, as shown in Map 2 on page 12 of the report. The quantity of drugs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfMessage from the Comptroller – 2023 Financial Condition Report
… These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to … of the State’s All Funds receipts in SFY 2022-23. This aid supports health coverage for nearly 9.4 million New Yorkers … in programs including K-12 education, mass transit and social assistance. Critically, the financial plan used more …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… NYSARC officials could not support the costs reported for reimbursement for these staff and could not provide evidence … $4,938,101 be disallowed. Instead, we recommend that SED work with NYSARC to formulate a fair and reasonable … their compliance with the provisions of the RCM. Determine how much of the $4,938,101 in agency administration costs …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted from … FY 2023. Some items not reflected in the city’s projected budget gaps are also notable. For example, the city assumes … These costs will build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-june