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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsSubway Recovery Tracker
… of closures for station track work. These include 181 Street (1) in 2021, Clark Street (2,3) in 2022 and Beach 25 Street (A), Beach 44 Street (A), Beach 90 Street (A,S), Beach …
https://www.osc.ny.gov/osdc/subway-recovery-trackerWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Objective Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial … Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementAnnual Financial Report
… will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire retirement … Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. Enterprise … to be resolved by reporting in the appropriate account code in the Annual Financial Report (AFR). For example: Cash …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportConflicts of Interest of Municipal Officers and Employees
… in the best interests of the public. You also have a duty to use the limited public resources available to you as effectively and efficiently as possible. When … must be above reproach. This brochure is intended to help you better understand New York State law as it …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas … who need them the most. This report is the first in a series examining poverty in New York. Subsequent reports will … to 128 of all Americans according to the first in a series of reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… nor for transmittal of large amounts of data. Smartphones vs. Home Broadband A 2021 survey by the Pew Research Center … the Office of the State Comptroller from Highspeedinternet.com These costs are hard to interpret for several reasons: … . 19 Statcounter, “Desktop vs Mobile vs Tablet Market Share in United States of …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateThe Increasing Threat of Identity Theft
… number from 2010. Nationwide reports rose sharply over the period as well, as shown in Figure 1. The FTC defines … Justice Services (DCJS) were the fewest during the 10-year period shown in Figure 4. (DCJS reports arrests and … at https://nyassembly.gov/leg/?default_fld=%0D%0A&leg_video=&bn=A04939&term=2001&Summary=Y&Actions=Y&Memo=Y&Text=Y …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… section is to provide guidance to agencies about important dates involved in the payment process as well as the payment … determining the later of invoice or merchandise received dates. However, there may be instances where the agency must … section is to provide guidance to agencies about important dates involved in the payment process as well as the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewDiNapoli: Special Education Providers Shortchanging Special Needs Children
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, … for staff which are prohibited uses of public funds. In Brooklyn, DiNapoli identified $800,000 in inappropriate … for personal use, including spending on vehicles, travel, apartment rentals, jewelry, entertainment and cell phones. In …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenMilitary Service Credit
… may qualify. Cost and Benefit There are different sections of the law that allow credit for military service. The cost of the credit depends on which section of the law applies in your case, and in some circumstances …
https://www.osc.ny.gov/retirement/members/military-service-creditState Comptroller DiNapoli Releases Audits
… products (e.g., milk, apples, squash) to populations in need through the state’s network of food relief … people experiencing food insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to … with higher land values and greater development pressures, meaning farms in high-value areas may not be able to obtain …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-50
… perform for and at the expense of such municipality, any work of construction or reconstruction, including the removal … approve such a request of a municipality, he shall make an estimate of the cost of the work which he is requested by … for the purposes of this subdivision, a sum equal to such estimate and subject to the draft or requisition of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Museum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 6 Painting by Henry …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 92-6
… Disclosure is not required under section 803 in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-92-6DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… to $95.1 billion. As a result, the state is projected to near its debt limit, with room under the state’s debt cap …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: North Shore Leads Staten Island's Growth
… has undergone several stops and starts, with the most recent stall caused by the COVID-19 pandemic," said Linda …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses at a faster pace than the rest of New York City between 2003 and 2012, including … Comptroller Thomas P. DiNapoli. "Business in Brooklyn is booming and people want to live there because of the … Brooklyns economy is expanding adding jobs and businesses at a faster pace than …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growth