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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … resources, much like that of a private-sector business. Net position is used as a practical measure of economic … all transactions and events that increase or decrease net position, such as revenues, expenses, gains and losses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… taking adequate steps to enforce protections against mercury discharges. Auditors found that two of the five water treatment facilities that are required to develop a Mercury Minimization Program had not done so. DiNapoli …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… of the market capitalization of the world’s stock exchanges, according to recent reports . The proposal was …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Comptroller DiNapoli Releases Municipal & School Audits
… network user accounts or properly manage permissions for 517 user accounts in the student information application by … be insufficient. Fine Fire District – Board Oversight (St. Lawrence County) District officials did not adequately …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… No. 1952.1 . Purpose The purpose of this bulletin is to provide agencies with information and processing … be submitted beginning in Institution or Administration pay period 16L, using the following effective dates and check … Leave or Workers’ Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a record high … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… workforce was flat over nearly a decade, according to a new report from New York State Comptroller Thomas P. … nationally, while New York City’s declined 0.6%, according to data analyzed from the Bureau of Labor Statistics. Still, … said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a decline in this …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakMedian Income
… Yorkers, Incomes Not Keeping Pace with Inflation According to the U.S. Census Bureau’s American Community Survey 5-year … income in every county in New York increased from 2019 to 2024. This period, however, has also been marked by high inflation of 23.1 percent, according to the U.S. Bureau of Labor Statistics. Adjusting for …
https://www.osc.ny.gov/reports/median-incomeState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… leave accrual balances were accurate, not all leave taken is properly supported or approved. Records for 10 of 41 … all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Peekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Accounts Payable Advisory No. 54
… (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management (REM) Module. Agencies should contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalDiNapoli High-Tech is on the Rise in NYC
… literally no better place to create a tech start-up than NYC. Period,” said Ryan Urban, co-founder and CEO of Bounce … more than the $79,500 average salary for all other jobs in NYC ($65,400 excluding the securities industry); Once …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Releases Profile of New York's Small Business Owners
… found: New York’s share of majority minority-owned firms, 26.4%, is higher than the national average (21.7%), but lower than … . New York’s share of Hispanic-owned firms, 5.9%, is well below the share of state population (19.5%). Rates …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli Releases Municipal Audits
… balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. City of Oswego – Community Development (Oswego County) The city’s community development department did not routinely obtain …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… DiNapoli. “The time to prepare for serious fiscal problems is before they arrive,” DiNapoli said. “The need for a cushion to fall back on is especially urgent today amid signs of a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic downturns, which can …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesProtection of Child Performers
… 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Part … The Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of … NYCRR also ensure that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… the number of deaths at nursing homes by as much as 50%. All told, for the nearly 10-month period from April 2020 to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… service routes into the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. … system,” DiNapoli said. “The recent rise in train delays and cancellations, especially from train problems, is … consistent growth from the 52.5 million riders in 2022 and 35 million in 2021. To meet this growing demand LIRR …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli Report Highlights Where New Yorkers Work
… DiNapoli shows the state’s employment picture has changed in significant ways since 2000 with the health care and … manufacturing and financial activities shrank. Employment in health care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-work