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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Legal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … 31, 2013 were appropriate under the terms and conditions of the contract. Background The Attorneys for Children …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyOpinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … to, and submit its books for audit to, the town board with respect to private source moneys held by the library. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Accounts Payable Advisory No. 12
… characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports … digit month and the two digit year in the invoice field of a voucher. There should not be any letters, special … special characters eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldGreenville Central School District – Information Technology (2021M-156)
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to … computer use and implement procedures to ensure compliance with the policy. Periodically review user access and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Resources – Enhanced Reporting
… Links to helpful resources for NYSLRS employers to refer back to or use when using enhanced reporting in Retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesState Agencies Bulletin No. 1364
… are receiving a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ … refund on the employee’s portion of Social Security and/or Medicare taxes. This form also certifies that the employee … batch number, and the amount of Social Security and/or Medicare tax refund or deficiency owed. The report is created …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli Releases Profile of New York's Small Business Owners
… P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and minority-owned; … lags the nation in the share of firms that are owned by veterans. New York’s 3.3% share of majority veteran-owned … as a key reason for low rates of business ownership among women and people of color. The New York State Common …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas … ($42.7 billion), but slightly over the pre-pandemic high of $32.1 billion. Wall Street bonuses have a significant … approximately $28.8 billion in state tax revenue, or 27.4% of the state’s tax collections, for State Fiscal Year (SFY) …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. Contributions made by … 529 College Savings Program can help you give the gift of higher education this holiday season,” said DiNapoli. “Our …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The … recipients should have been removed from their MMC or HARP plan and provided FFS coverage. The excessive premium … overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dualeligible individuals The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli: DOH Needs to Improve Drug Rebate Collections
… audit’s fieldwork and changed policies that would allow for the collection of additional rebates. DiNapoli’s auditors … from Oct. 1, 2014 through March 31, 2015. “The state is still missing out on millions in savings to taxpayers and … in overpayments for newborn claims that were submitted with incorrect birth weights. Auditors also found $1.06 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the state … and I'm eager to see this work begin immediately. The bipartisan commitment state, federal, and municipal …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011 (2012-S-63)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s63.pdfSelected Payments for Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011 (2012-S-56)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s56.pdfBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District sampled for Cycle Two testing, 120 water outlets (26 percent) exceeded the lead action level. We reviewed 25 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOpinion 91-21
… (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - … officer to remit to county, or to waive) COUNTY LAW, §§201, 215(3); SURROGATE'S COURT PROCEDURE ACT, §1219: A county … paid to him or to her as administrator (1967 Opns St Comp No. 67-891, unreported; 6 Opns St Comp, 1950, p 216). …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Park Accessibility for People With Disabilities
… of these surveys (hereafter referred to as 2006–2009 Survey or Survey) would be the basis for its Transition Plan. For … barriers that the agency had identified in its 2006–2009 Survey – more than 13 years ago – that still have not been …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15