Search
GASB Statement 87, Leases
… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1933
… automatic processing of the October 2021 CSEA LLS payment and provide instructions for payments not automatically … BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Note: Increment Code 1000 is used to … the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the 2021-2022 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood … these children. The report notes that in April 2019, state law was amended to lower the standard for elevated blood lead … with elevated lead levels as required by the amended law. The department’s response, as well as the auditors’ …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… officials, about 260 school-age students were enrolled in this program during the 2014-15 school year. The New York … June 30, 2015, NYSARC reported approximately $38 million in reimbursable costs for the school-age cost-based program. … fiscal years ended June 30, 2015, we identified $513,279 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… although the mechanical signature devices are controlled by the supervisor and locked in the division safe, the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Contract Participation of Minority- and Women-Owned Business Enterprises
… Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public … is making an effort to reach these goals and is accurately re …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Experiencing Record Job Growth
… Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any other … DiNapoli said. "Employment is at a record level and more jobs are being created in the boroughs outside of Manhattan … by Queens (24 percent),Manhattan (20 percent), Bronx (15 percent) and Staten Island (14 percent). Private sector …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… that the treasurer failed to deposit in the library’s bank account as well as any unauthorized compensation payments …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… State Comptroller Thomas P. DiNapoli. The report is based on the most recent data available. The Comptroller’s Office … state filers, 87% of which were full-time residents taxed on all income received and responsible for 83% of 2019 PIT … increased to six times that of single taxpayers. Impact on Composition of Taxpayers With a larger net out-migration, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller DiNapoli Releases School District Audits
… unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsSubway Wait Assessment
… Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s progress toward its goal of providing reliable service for its customers and federal, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Comptroller DiNapoli Releases Audits
… audits have been issued. Office of Addiction Services and Supports (OASAS): Problem Gambling Treatment Program … report. Division of Criminal Justice Services: Monitoring and Administration of Public Protection Grant Programs (2019-S-21) The division’s administration and monitoring of the grant programs reviewed were adequate …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic Uncertainty Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Fiscal Cliffs Online …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v … effect, and that municipal moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 … requiring mandatory or permissive referenda, respectively, for certain local laws). However, there may be referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: NYRA's Future Uncertain
… generated deficits totaling $109 million over five years and management has yet to develop a formal plan to make these … settlement agreement conveying all rights, titles and interests in racetrack properties to New York state. In … was also created in 2012 after more financial losses and scandal to provide further oversight of NYRA operations. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli Issues Report on Transparency of Village Fiscal Activities
New York State Comptroller Thomas P DiNapolis office released a report and series of audits today reviewing compliance by villages with financial reporting and other requirements
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesAdministration and Monitoring of Financial Assistance to New York City Businesses
… sound commerce and industry through governmental action for the purpose of preventing unemployment and economic … financial assistance must provide a reason why, if not for the financial assistance provided by NYCIDA, the company … that address factors related to the projects selected for financial assistance. Specifically, NYCIDA did not: …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We extended our audit period through …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10