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XVI.3.A Financial Statements – XVI. Financial Reporting
… Financial reporting is the process of communicating information concerning the financial condition and activities … government officials, they are also intended to meet the information needs of citizens, governing and legislative … Basic financial statements; and Required supplementary information (Other than MD&A). MD&A, which is required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … state and local funds. For additional background or a comment on a specific audit, please contact the press office at …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; GENERAL … §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through 1970, and …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 93-17
… Court, Albany Co., RJI No. 019028049, May 26, 1992). In essence, these provisions permit employer contributions to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases School District Audits
… Medicaid reimbursements were maximized. Tuxedo Union Free School District – Payroll and Leave Accruals (Orange … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Police Bulletin No. SP-200
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2019 State Police Holiday Bonus Payment and to provide agency instructions for … Pay Period 17L/18C, paychecks dated 12/11/2019. There is no direct deposit for this payment. Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentState Agencies Bulletin No. 1471
… processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions Affected Employees Employees whose balance of NYSCOPBA Bargaining Unit 01 DRP reductions is less than zero (0) in one or more record … the Arbitration Eligible (Arb. Eligible) Bargaining Unit 01 Deficit Reduction Plan (DRP) created pursuant to Section 7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 741
… Paid Leave of Absence, Leave of Absence, Return from Leave where the effective date is or should have been prior to the … soon as possible before the agency cutoff date so requests can be processed timely and any additional transactions can … Flag CFI Chg FICA Status CIC Chg IncCd/or AnnDt or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 98 - 19
… the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of … similarly subject to a mandatory referendum. 2 October 15, 1998 Richard T. Nolan, Esq., Attorney at Law Yaphank Fire … purchase contract are not exempt from a fire district's spending limitation (see Town Law, §176[18]; 1984 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Unified Court System Bulletin No. UCS-303
… 2021 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll … Judges or Justices who meet the following criteria and who do not appear on any of the exception listings: Judges or … Status of Active or Leave With Pay on 12/24/2020 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… the costs of certain activities, such as insurance and telecommunications, to individual funds. The assets and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Oversight of Chronic Absenteeism
… Department (Department) has taken actions to address chronic absenteeism within New York school districts. The … period April 1, 2014 through April 24, 2018. Background Chronic absenteeism is a widespread problem, defined by the … absent. Researchers have estimated that the rate of chronic absenteeism for homeless students is at least double …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … officials acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Comptroller DiNapoli Releases School District Audits
… transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… tax collections, auditors estimate total collections to be closer to $538.4 million. Find out how your government money …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … compensating controls. This allowed the clerk to control all aspects of the payroll process and to overpay herself … hours that resulted from the shortages and the cost of a new officer, the department could hire five new officers …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a … through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a NYS … process, state agencies must submit a payroll check stop payment, replacement, reversal, or exchange request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1811
… reallocation. These employees require manual processing for payments such as performance advances or longevity. Going … Actions OSC has created NYS position numbers in PayServ for downward reallocated titles for each agency with employees affected by the change. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocated