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Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended … Investments earnings: Net (decrease) In fair value of investments (272,522) Interest …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Collections totaled $1.4 billion, up $530 million from May of last year. “For the second straight month, local sales tax … continues to improve as spending rebounds from the effects of the COVID-19 pandemic and the standstill it created in New … federal assistance and restored state aid, the recovery of sales taxes will help New York’s local governments rebound …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOversight of Career and Technical Education Programs in New York State Schools
… current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, … whether current State Education Department career and technical education activities are sufficient to meet …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… P. DiNapoli today issued a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a … Attorneys and prosecutors statewide to combat corruption in the use of public funds.” Junkovic, 49, faces up to 21 months in prison after pleading guilty to making false statements …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerAudit Finds Construction Delays in Public Housing Program Across New York State
… handrails, sidewalks, kitchens and bathrooms as well as boiler upgrades. However, the first construction contract …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… Claims Show a Year of Economic Devastation A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the … of the graph below, the figure remains elevated 11 months after the initial surge of job losses, with 2.4 million …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic shutdown led to … but steadily declined to 8.2 percent as of April 2021, the most recent date for which data are available. However, … that had been made in employment indicators leading up to the pandemic. The Current Population Survey conducted by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… that celebrates the value of New York’s diversity.” A hate crime is an offense that is motivated by a perception or … can be committed against a person or property. Except for 2020, which may reflect artificially low reporting due to … rose since 2018, but hate crimes involving assaults on people grew faster and were more common than property crimes …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… eMedNY computer system improperly paid $16.2 million in Medicaid claims during a six-month period that started in October 2023, according to an audit released today by … third-party insurance and should’ve been enrolled in Medicaid fee-for-service instead. As a result of the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… of a Schenectady County medical transportation company was charged with stealing more than $1.8 million from the state’s … of a Schenectady County medical transportation company was charged with stealing more than $18 million from the states …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeThe Role of Immigrants in the New York City Economy - January 2010
New York City has always been a gateway to opportunity for people from around the world.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2010.pdfArts and Cultural Organizations in the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is home to world-class arts and cultural organizations, such as the Brooklyn Academy of Music (BAM).
https://www.osc.ny.gov/files/reports/osdc/pdf/downtown-brooklyn-culture-2012.pdfPerformance of Industrial Development Agencies in New York State - 2024 Annual Report
This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdfPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseDFS.pdfOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdf2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2022.xlsxPerformance of Industrial Development Agencies in New York State - 2022 Annual Report
This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdf