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Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Agencies Bulletin No. 1770
… is to notify agencies of the 2019 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always … is to notify agencies of the 2019 Year End processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The … of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programChild Protective Services (2013-MS-5)
… actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect … that are administered by counties. Each county has its own CPS unit that is required to investigate child abuse and … higher than the national standard and required each county CPS unit to develop and implement a Program Improvement Plan …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program … Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… a long-lasting effect on revenues for counties, cities and many towns and villages around the state,” DiNapoli said. … have received $1.4 billion (18.7 percent) less than they did during the same period in 2019. Table: Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Improper Medicaid Payments to Eye Care Providers (Follow-Up)
… in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … State requirements. As a result of these weaknesses, six eye care professionals who did not comply with the … Department of Health: Improper Medicaid Payments to Eye Care Providers ( 2015-S-6 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… provide us with a resolution or any other documentation to show when or if this reserve fund was properly established. … such other reserve funds, consider requesting a special act of State Legislature to authorize release of the reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College Savings Program’s … said DiNapoli. “The latest reduction to the Direct Plan’s management fees means that more money will be available to … previous reductions beginning in 2009 which decreased management fees from 0.55 percent to 0.17 percent. The Direct …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planMember & Retiree E-News Archive — 2025
… to New York State’s Economy Members New Locations for In-Person Consultations October 2025 National … Available: NYC Office Retirees Retiree Earnings Limit for School Employees Annual COLA Increase Coming Soon … Visit NYSLRS at the New York State Fair Members Preparing for Retirement Applying for Retirement Retirees Direct …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Capital Program Revenue and Expenses (Follow-Up)
… the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background … $91 million for purses; and $49 million for NYRA’s capital program. Our initial audit report, which was issued on … the appropriate amount of VLT revenues for its capital program and whether NYRA officials used these monies …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followAccrued Payments and Leave Credits Page Coming Soon – When Employees Retire
… the paper form . We will also update the Retirement Online notifications to provide a link directly to the employee’s … activity. Ensure You Can Access the New Page and Receive Notifications Contact and Security Administrators: Please review and update …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsState Agencies Bulletin No. 1677
… cashed, reversed or reissued will be turned over to the Office of Unclaimed Funds in March 2019. Outreach to … Must be Received by OSC No Later Than September 27, 2018 October 3, 2018 October 19, 2018 October 11, 2018 October 17, … 14, 2018 November 23, 2018 November 21, 2018 November 28, 2018 December 7, 2018 December 6, 2018 December 12, 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the … mitigating controls. The District entered into a new three-year lease with the Company effective January 1, … this transaction or determine if the rental price was at fair market value. Given that the payment for at least the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSUNY Bulletin No. SU-157
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implements the agreement between … Increases must be entered by SUNY for processing. To process the 3% increase for eligible employees, agencies must … (Salary Increase) and the effective date of 4/2/09. To process the 1% increase for eligible employees, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-157-2009-discretionary-increases-suny-management-confidentialSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33State Comptroller DiNapoli Releases Audits
… $10.2 million in improper Medicaid payments, including: $3.7 million in overpayments for claims that were billed with … an employee’s official station in calendar years 2013 and 2014, costing the state more than $38,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits