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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sample City Balance Sheet Governmental Funds December 31, 2002 Assets Assets General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds Cash and cash equivalents $3,418,485 $1,236,523 … GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Local Sales Tax Data, Reports and Resources
… and Quarterly Collections by Jurisdiction and Region [.xlsx] 2026 Local Sales Tax Collections Totaled $6.1 Billion … rates for the same quarter in both 2024 (1.6 percent) and 2025 (3.2 percent) and greater than the 3.5 percent average … ($1 billion) over the prior year. This growth was close to three times the year-over-year increase for 2024 (1.6 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 2009-1
… matters relating solely or primarily to the treasurer. You ask whether the spouse of a member of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 2010-1
… within the village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, … the village board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In … facilities." (76 NY2d, at 468, 560 NYS2d, at 627; see also Twin Lakes Development v Town of Monroe , 1 NY3d 98, 769 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… within the village (Village Law §7-730 [4] [b]; see also Twin Lakes Development Corp . v Town of Monroe , 1 NY3d 98, … the village board" (Village Law § 7-730 [4] [c]; see also Twin Lakes Development v Town of Monroe , supra ). 2 In … facilities." (76 NY2d, at 468, 560 NYS2d, at 627; see also Twin Lakes Development v Town of Monroe , 1 NY3d 98, 769 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 94-9
… forth certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent … may not be designated as an official newspaper or make a claim for payment of compensation for publication of local … July 22,1975). The language of the amendment, however, is stated in general terms and, on its face, clearly applies to …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Annual Statement
… Statements annually based on your delivery preference: Mail: We mail printed Statements by the end of February. … your Statement: Sign in to Retirement Online . Look under My Account Summary . Click View My Retiree Annual Statement button. ( Note for beneficiaries …
https://www.osc.ny.gov/retirement/retirees/annual-statementSUNY Bulletin No. SU-314
… University Hospital 28110 and 28118 Long Island State Veterans Home Part of 28050 Effective Dates The new overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesDiNapoli Launches Audits on School Safety
… children safe in schools are being followed. We need to do everything we can to prevent senseless tragedies." "When … Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller DiNapoli for launching these … prevention training. DiNapoli will also be auditing how several school districts across the state have …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyComptroller DiNapoli Releases Municipal Audits
… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … committees. Auditors found that the president did not sign vouchers or appoint members to an audit committee. Also, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… of $74,920.16 for stealing $274,920.16 in New York State pension benefits. Eletz previously pleaded guilty to the … 2015. “Mr. Eletz thought he could steal his mother’s pension, but we exposed his theft and recovered nearly … these crimes.” “Workers across New York count on their pension for a secure retirement, and I will continue to …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsAbout Filing the Resolution – Reporting Elected and Appointed Officials
… I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) and certify it all at once or can it be saved? I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link … Elected and Appointed Officials Get answers about Regulation 3154 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 97-23
… The provisions of law relating to the qualifications and appointment of members of volunteer fire companies are set …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 94-33
… and not as a matter of duty is not an active member (see 12 Opns St Comp, 1956, p 164), even though the person may be …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Attorney Elizabeth Crawford, and New York State Police Superintendent Steven G. James announced that Bridget Brown, … thanks to Franklin County District Attorney Crawford and Superintendent James for their partnership in ensuring … County District Attorney Elizabeth Crawford and NYS Police Superintendent Steven G James announced that the former …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] BUREAU OF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationXII.10.D Monitoring Moving Services – XII. Expenditures
… agencies must follow when procuring and paying for moving services from the Office of General Services’ (OGS) … that agencies become familiar with these requirements. The moving services contract is a multi-award contract that … vendors to ensure the agency receives the best value for moving services. The OGS Moving Services centralized contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 2117
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit … deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and … the eight recommendations in our initial audit report Eye Care Provider and Family Inappropriately Enroll as Recipients …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-vision