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Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the … earnings: Net (decrease) In fair value of investments (272,522) Interest 2,460,871 $ … DEDUCTIONS: Benefits 2,453,047 3,800 Refunds of contributions 464,691 Administrative expenses …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearVillage of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county experienced … of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted … annual report covered the October-December quarter and calendar year 2022. Table Monthly Local Sales Tax Collections …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli Announces Latest Fiscal Stress Scores
… 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, … These designations were based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores. “The number of …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdfThe Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfMedicaid in New York: The Continuing Challenge to Improve Care and Control Costs, March 2015
New York’s Medicaid program is undergoing major changes, with ambitious plans for further modifications just ahead.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2015.pdfNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2013, October 2015
This report examines the flow of funds between the federal government and the 50 states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2013.pdfGrowing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2016.xlsxNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2017.xlsxLocal Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
Local Sales Tax Collections Up 5.7 Percent in First Half of 2013; Growth Concentrated Downstate
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215.pdfCounty Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
County Sales Tax Revenues and Distributions to Other Local Governments, Fiscal Year Ending in 2023
https://www.osc.ny.gov/files/local-government/data/excel/county-sales-tax-distribution-data-table2023.xlsxLocal Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022
Analysis of Local Government Sales Tax Collections in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-increase-by-over-10-percent-in-the-third-quarter-of-2022.pdfOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
New York City has a world-renowned arts, entertainment and recreation sector, featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of creativity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2021.pdf