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Examples from GASB Statement 34 - Statement of Activities
… 62,300 (32,275,901) ----- (32,275,901) ----- Public works 10,128,538 850,000 ----- 2,252,615 (7,025,923) ----- … revenues: Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical … fiscal challenges and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas … billions in taxes and fees into a fund that was created to keep our roads and bridges in good repair. Now, more than …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtCUNY Bulletin No. CU-842
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2023 PSC three percent 300 and 2024 PSC three percent 300 Salary Increases and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveComptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … of approximately $2.7 million in Medicaid overpayments for services provided to recipients with multiple … Hill shop when compared with their work production records for the same periods. Auditors also identified several MTA …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … need not, and generally do not, equal the amount of the appropriation. An appropriation represents maximum … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewCUNY Bulletin No. CU-270
… T9, SF, TU, SJ, TJ, TP, U6, TK, TY and U3 who are Active, on a Leave of Absence or on a Paid Leave of Absence on September 29, 2006 and September 30, 2006 are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtSurvivor's Benefit Program - Eligibility of Retired Employee for Survivor's Benefit (RS6355)
For NYSLRS employers to determines the eligibility of a retired employee for a survivor’s benefit.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6355.pdfPolice and Fire Membership Application (PF5022)
For NYSLRS employers to register a new Police and Fire Retirement System (PFRS) member.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5022.pdfStandard Work Day Resolution for Employees (RS2418)
For NYSLRS employers to create a resolution establishing the standard working day for employees.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2418.pdfEmployer Certification Form
For NYSLRS employers to certify report information is correct and designate a security coordinator.
https://www.osc.ny.gov/files/retirement/forms/pdf/employer-certification-form.pdfDebt – 2023 Financial Condition Report
… next five years, declining to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were … two years. It also continues to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, … agencies have previously cited issuing additional debt for operating purposes as a potential risk factor that may …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… ensure that interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectDiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and … State tax collections through July were $4795 million lower than collections for the same period last year …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… fulfill his fiscal responsibilities because he failed to provide oversight of the bookkeeper, who performs all … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately making transfers directly from the bank accounts of the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear worth $119,523 was … payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal Year 2017-18, … Employer contribution rates for the New York State and Local Retirement System NYSLRS in State Fiscal Year 201819 will decrease from State Fiscal …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Partial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … Amounts The amount of the PLS payment available to you is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … Amounts The amount of the PLS payment available to you is a percentage of the actuarial value of your retirement …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… pressures that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive Budget released today by State Comptroller Thomas P. DiNapoli. “The city’s economy …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances