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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in economic resources, much like that of a private-sector business. Net position is used as a practical measure of … statement includes all transactions and events that increase or decrease net position, such as revenues, … are earned and most expenses are recognized as soon as a liability is incurred, regardless of the timing of related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusRegional State Park Police Plan – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867Division of Housing and Community Renewal Bulletin No. DH-48
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesNew York’s Economy and Finances in the COVID-19 Era
… $37,900 12% Georgia $41,100 13% Hawaii $34,900 11% Iowa $29,600 9% Idaho $33,500 9% Illinois $37,300 9% Indiana … defaulted loans through wage garnishment and reductions of tax refunds and other federal benefits, among other relief … The Office of the State Comptroller has processed nearly $59.2 billion in unemployment assistance payments from March 1 …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … had a cleaning contract with the fire district. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about how the … revenue.” As the MTA reconsiders which capital projects to fund and which to put off, DiNapoli’s report estimates there …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingOpinion 2010-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … company) GENERAL MUNICIPAL LAW §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an … service pursuant to General Municipal Law § 209-b and article 30 of the Public Health Law, (2) a town or village …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District … estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialTully Central School District – Financial Management (2016M-359)
… 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … operates two schools with approximately 860 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lancaster Central School District – Financial Condition (2016M-101)
… not developed a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… the understanding that these budgetary revenue sources are finite. … Mexico Academy Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… in the appropriation of unexpended surplus funds that are not needed to fund District operations. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the … Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department … June 1, 2015 through June 22, 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… As a result, BOCES officials did not transparently fund capital expenditures and instead utilized more than $2.5 … these expenditures. Key Recommendations Transparently fund capital expenditures. Ensure that all surplus funds are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mFairport Public Library – Financial Management (2014M-354)
… purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. … Public Library is a school district public library located in the Village of Fairport within the Town of Perinton, … the ensuing year’s budget as of the end of the fiscal year in 2014. Key Recommendations Implement claims audit …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… not ensure disbursements from the Director’s discretionary fund were made in accordance with District bylaws. The Board … competitive methods. The Director uses the discretionary fund in accordance with the bylaws. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … require the Supervisor to correct them. … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Ellicott – Fiscal Stress (2013M-269)
… stability. As a result, the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of … as of December 31, 2012, while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a … three fiscal years because the Board over-appropriated fund balance and over-estimated revenues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269