Search
Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… According to a report released today by State Comptroller Thomas P. DiNapoli, New York … of the cash flow and other budgetary impacts after the release of the Enacted Budget Financial Plan. Report State …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and data extracts of processed transactions are made available to agencies that require them. In the evaluation phase, the … and segregations. Management reporting allows agencies to monitor performance against their internal financial plans …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a … The purpose of our audit was to determine if the Town was adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town … prepare bank reconciliations and accountability analyses on a monthly basis. Ensure that all moneys are deposited … passwords. Perform a thorough audit of the Court records on an annual basis. Evidence of an audit indicating the tests …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… gain,” DiNapoli said. “Thanks to the work of my office, Albany County District Attorney David Soares and Albany County Sheriff Craig Apple, she will answer for her … theft. She appeared before Judge Roger D. McDonough in Albany County Court. Her next court date was scheduled for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherState Agencies Bulletin No. 2216
… Purpose: The purpose of this bulletin is to inform agencies of the April 2024 Increase to Hazard Duty Pay. Affected … Unit (BU03), Institutional Services Unit (BU04), Division of Military and Naval Affairs Unit (BU47) and Professional, … The purpose of this bulletin is to inform agencies of the April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… to prosecute those who attempt to defraud it. I thank Albany County District Attorney David Soares and the New York … Ray was arraigned on a charge of grand larceny in Albany County Court. He is due back in court on October 30. … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawState Agencies Bulletin No. 1121
… income tax withholding rates have changed for 2012. The new withholding rates can be located in IRS Publication 15, … online: Tax Publications>Publication 15. New York State, New York City and Yonkers Withholding Allowance The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Empire BlueCross – Overpayments for Physician-Administered Drugs
… incorrectly processed by Empire whereby Empire paid the full price even though the facility billed $0.01 (no-cost); …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Program: Improper … provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followDiNapoli: Clerk Pocketed Thousands in Fines
… State Comptroller Thomas P. DiNapoli announced the arrest of … We will continue to work with law enforcement across the State to protect taxpayers’ money.” Dillon, 36, was charged … justices, reported applicable court transactions to the state Department of Motor Vehicles and prepared monthly …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli Releases Report on Tax Check-Off Donations
… Legislation proposed by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put … to improve transparency and accountability for how the funds are used. Key findings include: Through SFY … and Operation; Women's Cancers Education and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsUnified Court System Bulletin No. UCS-88
… be reported for tracking employees eligible for a future Pay Change associated with Judiciary Law, Sections 37.3 and … and two new Reason Codes to be used when reporting the Pay Change associated with previously reported appointing … year in which the employee is eligible to receive the Pay Change to 2nd Longevity. Note : In the case of a salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawOpinion 2004-8
… LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; … for direct cash reimbursements by the village for health care benefits of its officers and employees. This is in … to your inquiry concerning a village that provides health care benefits for its employees and their families through …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: NYC Financial Plan Improved From June
… savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 billion) than estimated in June. Certain PEG … annually in FY 2024, and reach nearly $5 billion in FY 2026, raising the potential budget gap in that year to over …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… vast and complex with plenty of opportunity for waste and abuse,” DiNapoli said. “My auditors found several cases in … and whether money should be recovered because of errors, abuse or fraud. In 2015, DiNapoli’s auditors identified …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, … geopolitical tension and supply chain issues, according to an analysis released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… The following are some of major changes to federal grants with the rollout of PCIP: Federal grant … federally funded projects will be established with the Owner Agency’s Business Unit (e.g., OGS01). The Project ID … IDs and Activity IDs are associated to the grant and, if a cost is charged to the Project/Activity with a federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grants