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XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP. … entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, … Mental Health Sheltered Workshop Fund 50450-50464 Office for Persons with Developmental Disabilities Patient Workshop …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… DiNapoli said. “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that … 2022, transit ridership continued to lag at the low end of MTA’s projections, forcing it to revise projections downward and to plan spending of federal relief funds faster than expected to cover …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… making the state’s revenue picture uncertain,” DiNapoli said. “The state has not seen the level of growth needed to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year … operating on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 … stress. School districts are also scored in January. For 2023, the City of Little Falls in Herkimer County and the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… that the Office of the State Comptroller (OSC) include in the Consulting Services Report it compiles annually on … and OSC; and, that OSC include such employment information in the Procurement Stewardship Act Report it compiles … the previous fiscal year. OSC is required to include in the Consulting Services Report the employment information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureCity of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … or resolve recommendations from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… IDs have been established for processing expenditures to unique vendors. The VMU will work with the New York State … marked with priority indicate to the VMU that the claim is not currently in the Statewide Vendor File because the claim … Social Security Number or TIN. Business Units are also able to monitor the approval of their requested vendors by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs … Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire … Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing … Attorney Keith Slep for their partnership with my office in bringing Mrs. Olmstead to justice." "The village of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Opinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as … hearing, to purchase historical or cultural property in order to further historic preservation efforts (General …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Background Checks at Municipal Youth Programs (2012-MS-5)
… a safe environment for community youth participating in municipally sponsored youth programs for the period … regulation for individuals who have contact with children in camps, childcare programs, and therapeutic programs. … environment for community youth through background checks in the hiring and screening of all individuals associated …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 99-8
… the issues discussed in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - Fees …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… industries, but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report issued today by … state capital, it also has a notably high percentage of tax-exempt properties,”said DiNapoli. “Government offices, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Agencies Bulletin No. 1852
… in the New York State Payroll System (PayServ) for tax year 2020. Affected Employees Employees with … and securing vehicles for the agency. Note: Due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … the Fleet Average Valuation rules is $50,400 under Income Tax Regulation Section 1.61-21. Valuing Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedXVI.4.B Tax Revenues – XVI. Financial Reporting
… has occurred. Resources received before the period during which the exchange is to occur should be reported in … are accounted for as current (relating to the current calendar year) or prior (relating to all calendar years preceding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdf