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XVI.3.A Financial Statements – XVI. Financial Reporting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 94-9
… NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, … LAW, §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 … 725 of the Laws of 1975 permit a county to designate as one of its official newspapers a publication which is not …
https://www.osc.ny.gov/legal-opinions/opinion-94-9DiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Counties across New York aren’t getting the timely data they need to help them prevent suicides, according to an … today by State Comptroller Thomas P. DiNapoli. While the Office of Mental Health (OMH) has implemented or … Counties across New York arent getting the timely data they need to help them prevent suicides …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateState Comptroller DiNapoli Releases Municipal & School Audits
… Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid BOCES officials did not … officials did not submit claims for all Medicaid-eligible services provided to students and did not correct and … underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be underestimated by …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Police Bulletin No. SP-200
… 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 … Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-200-2019-state-police-holiday-bonus-paymentOpinion 2002-8
… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Oversight of Certified Homeless Shelter Food Services
… larger-scale shelter facilities (shelters serving ten or more families or 20 or more single adults) and is responsible for inspecting them and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… monitoring Drug and Alcohol Treatment program contracts to ens …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesFiscal Stress Monitoring System Statistics
… The Office of the New York State Comptroller’s (OSC) Fiscal Stress … since 2013, alerting communities across New York State of the fiscal challenges their local governments are facing. … in 2024. Included in the report is also a trend analysis of the data collected on FSMS non-filing local governments. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Livingston County Probation Department – Financial Operations (2016M-404)
… 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseWyoming Central School District – Financial Management (2016M-67)
… County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by … Comptroller Thomas P. DiNapoli. New York’s decline in local government employment stands in contrast to the nation …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Statement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsOtsego County – Cost of Temporary Housing (2015M-97)
… audit was to examine the County’s administration of the temporary housing program for the period January 1, 2013 … The County’s Department of Social Services provides temporary housing for eligible individuals and families, for … not taken steps to effectively manage costs. The County’s temporary housing costs per capita and average cost per night …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year … The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General fund … fund in a manner that benefits Village residents. Develop and adopt a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3State Agencies Bulletin No. 741
… date is or should have been prior to the last row on JOB . PT/FT Indicator on a Paid Leave of Absence at less than 100% … Chg FICA Status CIC Chg IncCd/or AnnDt or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS Correct/Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedure