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XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … to disclose in the notes to the financial statements the nature of its accountability for related organizations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… Fund) has created a $2 billion strategic partnership with Goldman Sachs Asset Management (GSAM) to invest in a diverse … potential to enhance the Fund’s return. The partnership is the first of its kind for the Fund. “This innovative partnership gives the New York …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village … to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Opinion 89-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … on the theory that vacation leave is a vested property right subject to constitutional due process protection. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Agencies Bulletin No. 2345
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 … (CSEA), employees required by the State to provide a personal tool inventory for use in the performance of their … Financial System using a voucher, the monies are not considered taxable income and are not subject to employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left three individuals who had … created a new agency to protect people with disabilities, addictions and mental illness from individuals who would harm … the Justice Center is over three years old, we don't know how effectively it is operating or whether changes are …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Electronic Reporting Program Instructions
To eliminate paper reporting and simplify the reporting process, the New York State Comptroller’s Office of Unclaimed Funds has developed an electronic reportin
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/nycd-diskette-installation-user-manual.pdfOpinion 92-1
… be credited to a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an account. In the case of the other eligible obligations, an … clearing house with which the custodial bank maintains an account must make such entries on its books, in order that …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Employer E-News Archive — 2024
… Retirement System member and retiree news. December 2024 Reminder: Annual Invoice Prepayment Deadline is December … on Time Set Up Your Enhanced Reporting Transition Plan Today More Than 2,100 Employers Have Already Made the Switch … More Than 2,100 Employers Have Already Made the Switch October 2024 Make Payments Faster and Easier with ACH Ensure …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Sexual Offender and Management Treatment Act Program
… treat sex offenders who are near release from prison or parole, and who, based on their mental abnormalities, pose a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programState Agencies Bulletin No. 2375
… The purpose of this bulletin is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2025, agencies must submit AC-230s to OSC in accordance with … be turned over to the Office of Unclaimed Funds in April 2026. Outreach to employees with uncashed paychecks issued in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… New York’s 107 local Industrial Development Authorities (IDAs) reported … of the 60 new clean energy projects were approved in 2021. North Country IDAs reported 30 clean energy projects in 2021, … Town of Concord IDA, Town of Corinth IDA and City of Mount Vernon IDA – did not submit their data in time for this …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating the annual per-acre Agricultural Assessment …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… (DMV) toll enforcement regulations, and whether there are on-site deterrents put in place by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit … with E-ZPass tags issued by the New York E-ZPass Customer Service Center 1 are charged a reduced toll each time they …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… and our partnership with U.S. Attorney Berman and the U.S. Postal Inspection Service, his scheme was exposed and he is now a convicted … NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations/index.htm . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing … schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To maintain the efficiency of … January OSC Receipt Prior To Deadline Mentioned Above YES YES YES YES YES NO OSC Receipt After Deadline Mentioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in … around 62% of their funding for operational spending and Syracuse and Yonkers set aside 36% and 38%, respectively. The … also stands in contrast to other districts across the country as school districts in Los Angeles, Miami, Chicago …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for … plan, guide and manage operations, including the funding of the annual budget to provide those services. Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2