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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a … The purpose of our audit was to review nonpayroll cash disbursements and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129List of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfCayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately protected from unauthorized access and use.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cayuga-county-2022-146.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
Opinion 89-40
… dollars per day. General Municipal Law, §72-o, however, only applies to "volunteer officers or members of the [fire] department " (emphasis supplied). The only officers of a fire district fire department provided for …
https://www.osc.ny.gov/legal-opinions/opinion-89-40CUNY Bulletin No. CU-718
… biweekly earnings plus any additional salary factors (i.e. the daily rate), not 10% of the overpayment total. OSC … Security benefits to the Social Security Administration (SSA). PayServ does not include this information, OSC will be … to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveFuture Forward Internship Academy
… The online application for our Summer 2026 session is closed. For questions, contact … . Help Improve State Government Future Forward Internship Academy participants experience the … Career Tracks This paid academic and experiential program runs for 12 weeks (37.5 hours/week), offering up to …
https://www.osc.ny.gov/jobs/internsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… noted this often occurred because local food providers only submitted lump sum expenses to the regional food banks, … insecurity issues. I sponsored Nourish New York to not only support our statewide local farms but to combat hunger … here in New York City, the need for food relief has only grown since the start of the pandemic and with the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingHomeless Services Housing Needs Assessment
… conditions ( 2015-S-23 , issued February 2016, and 2018-S-52 , issued March 2020) also found that Assessments and ILPs …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2245
… Confidential SUNY BU18 – Management Confidential ST POL BU46 – Military and Naval Affairs M/C BU66 – Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesNew York’s Economy and Finances in the COVID-19 Era
… State’s largest monthly loss of jobs on record. New York City lost 944,000 jobs from February to April, and recovered … 7, compared to $14.4 billion on July 31. In addition, the CARES Act Fund, which is outside the General Fund, held a … August 7. A total of $1.1 billion had been spent from the CARES Act Fund as of that date from the $5.1 billion in …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Unified Court System Bulletin No. UCS-107
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleTown of Henrietta – Financial Management and Purchasing (2013M-208)
… those that are unnecessary. Segregate the duties of the payroll clerk and ensure that a payroll certification is completed. Establish adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Sullivan County – County Jail Operations (2013M-33)
… is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five members. … vendor purchased the items online and marked up the price. Had School officials purchased these items either …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Lockport -- Budget Review (B7-1-14)
City of Lockport Budget Review B7114
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Receiving Your Benefit At retirement, you must decide how you want your … all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Receiving …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-election