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Examples from GASB Statement 34 - Statement of Net Assets
… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 … 19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records for the Town. Therefore, the accounting records do not support the AUDs filed by the Supervisor for 2010 and … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Establishing the Standard Work Day – Legacy Reporting
… . ( Here is an example .) SWDs can be as few as six hours per day (for Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title would be required …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … agreement, which included the District providing $248,000 in additional rent to fund renovations for the leased … one lease amendment that cost an additional $77,000 in materials costs without adequate documentation. Approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… complete report - pdf] Audit Objective Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … is built on long-term sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDutchess County – Contract Monitoring (2023M-142)
… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Village of Catskill – Accounting Records and Reports (2024M-66)
… records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial … Treasurer’s Records, as required by New York State Village Law 4-408 (e). Key Recommendations Maintain proper financial …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Wyandanch Union Free School District – Budget Review (B25-7-3)
… ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Other Bulletin No. 29
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence … and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-29-april-2016-state-university-construction-fund-scfState Agencies Bulletin No. 1277
… (UUP) includes retroactive general salary increases for members of the State University Professional Services … 2009 3.00% 2010 4.00% OSC Actions After agency processing for Administration Pay Period 15L is complete, OSC will … reflect the April 2004 through April 2010 Salary Increases for employees who meet the eligibility criteria. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesDivision of Housing and Community Renewal Bulletin No. DH-62
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing … increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the … in NYSTEP. The position will be updated to reflect the change and the automatic performance advance, promotion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceSexual Harassment Policy for the Office of the State Comptroller
… sex discrimination. All employees are required to work in a manner that prevents sexual harassment in the workplace. This Policy is one component of OSC’s … paid or unpaid interns, or non-employees [1] working in the workplace who engage in such harassing conduct, as …
https://www.osc.ny.gov/sexual-harassment-policyCUNY Bulletin No. CU-346
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staff