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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… of active IDA projects for 2019, continuing an upward trend during the last decade,” said DiNapoli. “The reported …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of … statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … the bank to ascertain the reason for the unidentified charge. Where appropriate, bank personnel should reverse the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsNew York State Artificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI … to centralize IT services and develop technology services for State government. ITS provides statewide direction, … policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceNext Generation 911 Services
… that it lacked detail or specifics, and they were not sure how to plan and fund for the future. The prolonged …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsState Agencies Bulletin No. 1786
… of the Control-D report are affected. Background Section 102 of the State Finance Law and Section 1315 of the … of the Treasury Attn: Depository Control 110 State Street, 2nd floor Albany, NY 12207 Checks listed on the NPAY539 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… due in large part to gaming facilities being closed for five months because of the COVID-19 pandemic. Two years … funds spending. While nearly 95% of the revenues were used for education purposes, they averaged just over one dollar of … or Putnam. Applicants are required to pay a $1 million application fee, and the winners would pay a $500 million …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingDivision of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … for calculating promotions for RRSU employees who have earned Longevity Lump Sum (LLS) payments. Affected … the agency must: Combine any LLS that the employee may have received during the 12-month period prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… Lump Sum (LLS) payments. Affected Employees Employees in CSEA who are promoted effective 04/01/2020 and after are … of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results … subject to Section 130 and Section 131.2a of Civil Service Law. Agency Actions - Procedure for Calculating Salary Upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationState Agencies Bulletin No. 286
… Purpose This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational … educational assistance benefits are the same in 2001 as they were last year. In general, job-related educational assistance benefits are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsCUNY Bulletin No. CU-389
… for processing payroll deductions for the 2010 United Way of CUNY Campaign. Affected Employees All employees Effective … Date(s) Payroll deductions for the 2010 United Way of CUNY Campaign will begin in paychecks dated January 14, 2010 United Way of CUNY Campaign Guidelines The Amount of Deduction requested …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-389-2010-united-way-cuny-campaignCUNY Bulletin No. CU-351
… Purpose To provide instructions for processing payroll deductions for the 2009 United Way of CUNY Campaign. … Affected Employees All employees Effective Date(s) Payroll deductions for the 2009 United Way of CUNY Campaign … The employee’s signature is required to authorize the payroll deduction. CUNY has two options available for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-351-2009-united-way-cuny-campaignState Agencies Bulletin No. 1874
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/03/2020 or … 17L, paychecks dated 12/09/2020. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… levels of revenue after record profits in 2020 and 2021, according to State Comptroller Thomas P. DiNapoli’s annual report on the performance of New York City’s securities industry. “The securities industry’s …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation … labor from a time and labor system to what has been paid in PayServ will occur by pay period and employee. The … into Project Costing if it has a project and only after being reconciled. Reclassification entries will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOversight of Campus Foundations
… to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s … available information, such as the foundations’ IRS Form 990s and their policies and procedures, to assess risk …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… public health problem in the United States. It is one of this country’s most common and costly diseases, which often requires emergency care and … audit recommendations, four were partially implemented and two were not implemented. Key Recommendation DOH officials …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-follow