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II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … is used for budgetary purposes. For additional information on the basis of accounting, see Chapter XVI, Section 3.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingX.4.C Contacts – X. Guide to Vendor/Customer Management
… contact. If a vendor does not have a Vendor Self-Service account, the agency should direct the vendor to contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… of reimbursing employees for travel expenses incurred by an employee in the vicinity of his or her “tax home,” and … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of … he or she actually works (i.e., excluding holidays and leave days), since this is a strong indication that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationFollow Us & Subscribe
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https://www.osc.ny.gov/subscribeNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… State Comptroller Thomas P. DiNapoli issued a statement on the passing of CSEA’s Danny Donohue: “Danny Donohue was a … in generations, landmark COLA legislation for retirees on a fixed income, expansion of workplace protections and … State Comptroller Thomas P DiNapoli issued a statement on the passing of CSEAs Danny Donohue …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of State Accounting Operations … Operations REV. 06/11/2019 … Please direct questions on this Chapter to the Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfOpinion 90-39
… tax for fire district purposes against all "taxable real property" in the district and cause the amount so assessed … that fire district taxes shall be raised against taxable property and assessed, levied and collected in the same … 181 makes it clear that such taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… them develop healthy lifestyle habits," said DiNapoli. "New York has set forth critical benchmarks that promote physical … of 120 minutes of PE during the course of five classes per week. For grades 4-6, the requirement is 120 minutes of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… belt law, both of which served as national models. I offer my heartfelt condolences to his wife Pat and his family during this difficult time." … Former …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… including equities, real estate and alternative investment strategies. The Commissioners' work supports the Church of …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… spending. DiNapoli's shareholder request (Proposal 4 on the company's proxy statement ) will be voted on at Wynn's annual meeting tomorrow. "Corporate spending on political causes is inherently risky, and the stakes are …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, … Thomas P. DiNapoli. "New York City’s finances look to be on solid ground, with a strong economy, a balanced budget and … percent in 2017, the lowest level in 41 years. The city is on pace for continued job gains in 2018, although growth is …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… I send my congratulations to Melissa Mark-Viverito on her selection as Speaker of the New York City Council. Melissa will be a forceful … working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly inaugurated city council members in the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … my condolences to Ned's family and commit to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year … State Comptroller Thomas P DiNapoli released the following statement on Mayor Adams executive budget for Fiscal Year FY …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … State Operating Funds, consistent with recommendations I have long advocated. The budget also makes statutory changes … rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… continued operations; such as multiple cars being worked on, signs advertising services requiring registration, and … the potential for penalties and sanctions to be imposed on businesses. DiNapoli's auditors reviewed 1,127 complaints … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… Thomas P. DiNapoli. The audit found that many campuses had little or no verification of residency for SUNY graduate … campuses (out of 150,116 total) and found 421 (35%) had little or no documentation of residence. The vast majority of … Buffalo, Binghamton, ESF and Geneseo — with Buffalo having little or no documented support for graduate students’ …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the House proposal in its threat to eliminate health coverage for …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-bill