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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 … 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , Tompkins and Wyoming counties failed to … said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their … needs to be done.” The Comptroller’s audits, which focused on project approval and oversight, revealed: Niagara County …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… 6 requires that expenditures and liabilities such as debt service, compensated absences, and claims and judgments be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… P. DiNapoli today announced that ExxonMobil has agreed to implement the shareholder request that the company analyze how worldwide efforts to adopt the Paris Agreement goals for … Climate change is one of the greatest threats to our pension fund's long-term value. Exxon's decision demonstrates …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeOpinion 89-42
… FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … funds in short term United States Treasury bills under a system known as "Treasury Direct." Under this system, no …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Town of Harrison - Budgeting Practices (2018M-142)
… 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142State Agencies Bulletin No. 258
… in addition to an employee's primary security class. The Payroll Computer Security User Request Form (AC-2705P) has … panels is: Go - Compensate Employees - Maintain Payroll Data U.S. - Use - Garnishment Spec Data - Garnishment … Data 1, 2, 3, or 4. Go - Compensate Employees - Maintain Payroll Data U.S. - Inquire - Garnishment Balances - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsCoca Cola Compensation Programs Letter
Cola Co letter regarding shareowner proposal submitted by the NYS Common Retirement Fund for the 2020 Annual General Meeting of Shareowners.
https://www.osc.ny.gov/files/press/pdf/coca-cola-compensation-letter.pdfIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… New York State is subject to specific accounting and … is used. Guide to Financial Operations REV. 03/10/2025 … New York State is subject to specific accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsAcceptable Time and Attendance Systems – Legacy Reporting
… acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. The system …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… housing advocates and the real estate community to use every tool we have to expand access to affordable housing …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideNational Directory of New Hires Data Security
… and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit … and Disability Assistance (Office) is responsible for supervising State programs that provide assistance and … administered by the Office are the Temporary Assistance for Needy Families (TANF) and the Supplemental Nutrition …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityAnnual letter to Insurance Companies
The Office of Unclaimed Funds reminds you to check for monies held by your insurance company that may be considered abandoned property.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-insurance-letter.pdfAnnual letter to Utility Companies
The Office of Unclaimed Funds reminds you to check for monies held by your insurance company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-utility-letter.pdfAnnual Letter to Banking Organizations
The Office of Unclaimed Funds reminds you to check for monies held by your banking institution that may be considered abandoned property.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-bank-letter.pdfAnnual letter to Court Funds
The Office of Unclaimed Funds (OUF) reminds you to check for monies held by your company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-courts-letter.pdfTown of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189CUNY Bulletin No. CU-703
… (Main Menu >Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkState Agencies Bulletin No. 1951
… opted to participate in the Over40 Comp Time II program are affected: Administrative Services BU02 Operational … York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 … Employees who have accrued Over40 Comp Time II credits are eligible to cash out up to 120 hours once per year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-out