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Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfTravel FAQs
… Business Units have the discretion to request information deemed necessary to validate that travel … purchase? Can I remove personal information from the EZ Pass statement that I attach to my expense report? What … you will not be eligible for a receipted per diem amount unless you provide the required receipt. Examples of …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 92-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for the withdrawal of retained percentages. (4) The fiscal officer of the municipality, or a designated bank or trust … the terms of the contract, upon depositing with the fiscal officer of the municipality certain enumerated securities …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 821
… will not be paid unless Summer Session is reported. If the teacher is 21P and is not working Summer Session and will not … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-paymentsState Agencies Bulletin No. 910
… will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/910-procedures-processing-2009-summer-session-payments-institution-teachersState Agencies Bulletin No. 998
… will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not … calculate the hourly rate based on the annual salary effective on the Earns End Date divided by 1736. For … appropriate retirement system. Agencies must complete ERS Form RS2050 to report service credit days in excess of days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersOpinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … collected as user fees and benefit assessments on behalf of a county sewer district. County sewer districts are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are … (Thruway), a 570-mile superhighway that connects the State’s principal cities, rural areas, and tourist destinations. … Niagara Section, Berkshire Section, New England Section, Garden State Parkway Connector, and the Cross Westchester …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The audit found that the PSC did not develop a back-up plan if the Climate Act’s goals were not met within … Act’s goals, and auditors determined that the PSC did not plan properly for the historical project cancellation rate. … the Climate Act program, and 28 projects were cancelled from 2005 to 2023. Of the remaining 202 projects, only 30% …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … excess reserves result from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and … for operation and maintenance charges. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the Westchester County District … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … north of New York City. The office employs more than 200 assistant district attorneys, criminal investigators and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… District, pleaded guilty today at the federal courthouse in Central Islip to access device fraud in connection with his misuse of … Office, announced the guilty plea. As described in court filings and the plea proceeding, Gregg was the Chief of …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: Small Business Growth in New York Outpaced National Average
… time frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. … These companies provided more than 4.1 million jobs in the state in 2016, just over half of all private sector jobs in New …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageControls Over Selected Expenditures
… OVS has about 80 employees at its offices in Albany and Brooklyn. Key Findings OVS’ internal controls generally …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Permanent Fund (PN) 8021 Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of Year: $000 $100 The …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDepartment of Health (Department) Examination of Travel Expenses
… and regulations. Background State employees are eligible for reimbursement of actual, reasonable, necessary expenses for official business travel. State employees submit Travel … Law requires employees to certify each travel expense report is just, true and correct and the balance is due and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expenses