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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… Allowance: Works in an eligible title ; and Has a Comp Rate Code of ANN or BIW (only if the employee has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… to DEC and the local health department within two hours of discovery and to notify the public and nearby municipalities within four hours of discovery. Exposure to untreated sewage can cause serious …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… up 44.3% of its total labor force, more than double the national share of 18.6%. “New York City’s labor market and … to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a … that pay less than the private sector as a whole, such as health care and social assistance and accommodation and food …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Fund’s (Fund) long-term investments. The agreements are part of DiNapoli’s broader strategy to protect and grow the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… realize the senior population has grown substantially, and is far more diverse now, which means a special focus on reaching seniors in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million … Cliffs in New York City’s Financial Plan … New York City is home …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 88-49
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … meetings) MUNICIPAL HOME RULE LAW, §23: Generally, the courts will interpret local laws in a manner which will … Nyquist , 72 Misc 2d 210, 338 NYS2d 745; 1976 Opns St Comp No. 76-581, unreported; 3 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Division of Housing and Community Renewal Bulletin No. DH-103
… employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-96
… Cycle/Pay Period Type Payment Effective Date Check Date Administration 14 Lag 10/04/18 10/31/18 Eligibility Criteria … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-96-october-2018-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-86
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-86-october-2017-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-81
… on October 1 to eligible RRSU employees based on the 2015 Salary Schedule. Effective Date(s) The October 2016 RRSU … (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-81-october-2016-district-council-37-dc-37-rent-regulationWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve … Awards recognize students who show academic excellence and leadership potential through activities that improve … or community. The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now closed We would like to thank …
https://www.osc.ny.gov/student-achievementProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … System database (System) to maintain permit and certificate information since 2004. Information from annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… to undermine the validity of the election results at a Brooklyn store with the NLRB, delaying negotiations of a …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of … save funds for asset replacement. Middle Country Central School District – Extra-Classroom Activity (ECA) Funds (Suffolk …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job … and CEO of Bounce Exchange, a New York City-based IT firm in which the State Pension Fund has invested . …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … older populations residing in congregate settings, such as nursing homes. Within weeks after the first case was … infection and death rates among New York State nursing home residents soared. Infection control is an essential …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a … is particularly sensitive to economic downturns, which can put a significant strain on our budget.” The state’s two … state’s statutory rainy day reserves. Additional deposits up to a limit of 1 percent of General Fund revenues should be …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reserves