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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Specific applicable principles are referenced in the topical sections of this chapter. References may be to GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesDiNapoli Releases Bond Calendar for Third Quarter
… which is for new money purposes. The anticipated sales in the third quarter compare to past planned sales of $2.45 … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … Committee (SCC) Forward Issuance Bond Calendar Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… public library which received its charter from the State Board of Regents in 1988. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of the agreement between Empire and Saratoga. Background The New York State Health Insurance … To determine if BlueCross BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and Bassett. Background The … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughOpinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- … (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12DiNapoli: Positive Fiscal Outlook for Plattsburgh
… For example, from 2002-2012 revenues grew at annual rate of 2.6 percent, while expenditure growth averaged just … noticeably less the state median ($57,683). And the child poverty rate of 28 percent mirrors the rate for the median … to environmental stress factors such as population trends, poverty rates and property values. To date, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOperational Advisory No. 35
… (salary) advance payment to eligible employees using the Accounts Payable module of the Statewide Financial System … salary advance payment to eligible employees using the Accounts Payable module of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions submitted by agencies. APJV transactions can only occur when the adjustment is within the same fund.. APJV … between and within appropriations. APJV transactions can only be submitted online and are not available through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersAccounts Payable Advisory No. 68
… that requires agencies to solicit bids from the contract vendors to ensure the agency receives the best value for … coordinators, refined guidance for reviewing claims for payment and associated documentation, and new links to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… scheduled for December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 … was created by gubernatorial executive order primarily to coordinate the borrowing activities of the state, New York … Committee (SCC) Forward Issuance Bond Calendar Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterResponse Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those … To determine whether it has plans or procedures to address …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative mandates … and Article VII, Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its cost of … that issue policies or contracts of automotive bodily injury insurance. Key Findings For the fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoLocal Sales Tax Sharing in New York State
… with statute or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties … Office of the New York State Comptroller). Clicking on a county displays a summary of its most current sharing …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePress Conference on the Flushing Snapshot Report
… Borough President Peter Tu General Consultant Flushing Chinese Business Association Peter Tu General Consultant Flushing Chinese Business Association About the Report The greater … programs and high vaccination rates. Read Report zh: Chinese ko: Korean …
https://www.osc.ny.gov/events/flushing-snapshotSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
To determine if Empire BlueCross BlueShields Empires payments to State University of New Yorks Stony Brook University Hospital Stony Brook for special it
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… Fund (the Fund), released the following statement today in regarding Facebook CEO Mark Zuckerberg’s Senate … Retirement Fund the Fund released the following statement today in regarding Facebook CEO Mark Zuckerbergs Senate …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-55