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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 … Examples from 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
… rates for the same quarter in both 2024 (1.6 percent) and 2025 (3.2 percent) and greater than the 3.5 percent average … the rest of the state increased by 3.9 percent. | Regional Table [.xlsx] Local Sales Tax Collections Up 4.5 Percent in … 3.9 percent ($451 million) aggregate growth. | Regional Table [.xlsx] 2025 Local Sales Tax Collections Through …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 2009-1
… has not yet been established ( see General Municipal Law § 808 [3]). A fire district board of ethics would render … prescribed by the board of ethics (General Municipal Law § 808 [2]). Alternatively, if the county within which the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 94-9
… under General Construction Law, §60-a except that it is not registered as second-class matter, may be designated … as one of its official newspapers a publication which is not registered as second class matter, if the publication … section 214 does not define the word "newspaper", the word is defined in General Construction Law, §60(a). Further, …
https://www.osc.ny.gov/legal-opinions/opinion-94-9SUNY Bulletin No. SU-314
… 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
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
… proactive, not reactive. That's why we need to take a hard look at the state of school safety in every school and …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyComptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… Eletz was sentenced today by the Honorable Judge Peter A. Lynch in Albany County Court to 5 months in jail. In …
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
… Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules and Regulations …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 2002-3
… and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board … and operation of recreational facilities such as a playground and swimming pool. Any town bordering upon or … or maintain and operate recreational facilities, such as a playground or swimming pool, as part of a public dock …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 97-23
… discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY … -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers (simultaneous …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 94-33
… some similarly named member (see 10 Opns St Comp, 1954, p 363). Accordingly, if under the rules and regulations of the …
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
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … stealing funds from the society and the town. “Bridget Brown abused the trust of multiple communities and treated … James for their partnership in ensuring Bridget Brown was held accountable for her crimes.” “I am thankful …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionXII.10.D Monitoring Moving Services – XII. Expenditures
… to the contractor’s best and final offer. Exceptions where additional charges would be allowed may include but are … occurrence. No charges are allowed for traffic delays that do not directly block access to the building. Taking the following steps will help your agency get the services expected at the right price. RECEIVING A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Agencies Bulletin No. 2117
… corresponds with a direct deposited payroll check the AC230 will not be processed to reverse the paycheck in …
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)
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). Background We issued our … whether the Provider inappropriately billed Medicaid for vision services. The scope of the audit was from January 1, … Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine … York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and naval military forces … Audit and Internal Control Act of 1987 require DMNA to maintain a system of internal control and to promote …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … Service (Civil Service) has contracted with CVS Health to administer the prescription drug program. From January 1, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMental Health Education, Supports, and Services in Schools (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program The New York … DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven … Reports (MMCORs). The Department issues MMCOR instructions to guide MCOs on how to report administrative expenses. We issued our initial … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-follow