Search
Examples from GASB Statement 34 - Statement of Net Assets
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement … Accounts payable 6,783,310 751,430 7,534,740 1,803,332 Deferred revenue 1,435,599 ------ 1,435,599 38,911 … Noncurrent liabilities: Due within one year 9,236,000 4,426,286 13,662,286 1,426,639 Due in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… with statutory requirements. Ensure that all moneys are physically secured until being deposited. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… on his timesheet and four officers were paid for days off to which they were not entitled. Leave time records … ensure that only officers entitled to receive paid days off receive them. Ensure that accurate Department leave time …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244State Agencies Bulletin No. 1492
… All Employees Effective Date(s) All Automated Interface (AI) transaction files submitted after 5:30 p.m. on Tuesday, … but using filler fields within the layout. Additional AI information is below. New Functionality When hiring an … to the Payroll Earnings mailbox. Questions regarding AI changes in this bulletin may be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysLife Changes: Why Should I Designate a Beneficiary?
… beneficiary designations and how you can change them. For more detailed information about the benefits available to … death benefit, and/or A New York State survivor’s benefit (for beneficiaries of New York State employees). You may … benefit is mandated by law. Please read your plan booklet for eligibility information on the accidental death benefit. …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiarySUNY Bulletin No. SU-254
… , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and OSC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, you must develop a … can come from any combination of state or federal sources, local funds or the proceeds of debt. State and federal … funding sources include grants and low interest loans. Local funding sources include fund balances, reserve funds, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr … R. R. Donnelley & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingComptroller DiNapoli Releases Municipal Audits
… Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town of Willsboro and the … tuition reimbursements paid to the director. Village of North Syracuse – Claims Audit (Onondaga County) The board … Town of Broadalbin Lakeview Public Library Village of North Syracuse Town of Thurston Town of Willsboro and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… The state Department of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions and proper care for … The state Department of Agriculture and Markets is generally doing well to ensure animal shelters across New York are providing safe conditions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areMaintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemSUNY Bulletin No. SU-265
… , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and OSC, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018Mission Statement and Performance Measures
… compare the actual project end date and cost with the latest formal projections, not the baseline figures … end date, to seven months early when compared to the latest projection. Key Recommendations Identify the causes in … include the baseline end date and budget, as well as the latest projected end date and budget. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… term of office, you are required to complete a three-month record of activities (ROA). Your employer uses this ROA to … Instead of a new ROA, complete a Recertification of the Record of Activities (RS2419) form and submit it to your … Requirements of the record of activities ROA for elected and appointed NYSLRS …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesMedicaid Program – Overpayments for Medicare Part C Claims
… 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare benefits through … services, for which Medicaid pays 100%. When Plans deny a claim or pay a different amount than what a provider billed (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required verification … Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required verification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationOpinion 88-63
… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established … as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Assertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … The Office promotes the mental health and well-being of all New Yorkers. Its mission is to facilitate recovery for … development and in the early identification and treatment of children’s serious emotional disturbances; and to improve …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOpinion 2001-10
… to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or … sentence of section 118(1) was added by the enactment of a bill introduced at the request of the State Comptroller … (chapter 9 of the Laws of 1982). Prior to the 1982 amendment, section 118(1) had provided that claims must be …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10SUNY Bulletin No. SU-352
… Lump Sum Payments. Affected Employees: Active employees in Bargaining Unit 08 with the following Comp Rate Codes: 21P , ANN , BIW , CAL , CYF, and CYP are affected. Background: Pursuant to the MOU Side Letter … sum payment of $485.88. Employees employed for the Fall or Spring semester only, are due a lump sum payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023