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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1952
… Used in Determining the Average Work Percent Active at 100% 100% Active at less than 100% (e.g. 75%) Reduced percent (e.g. 75%) Active on VRWS at …
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
… “Untreated or undertreated sewage that is discharged into ground and surface waters poses serious health risks,” … systems were complying with the reporting requirements. For the period from April 2017 to February 2020, auditors … 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not reporting …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a decade, according to a new report from New York State Comptroller Thomas P. DiNapoli. Through 2023, … The size of New York Citys immigrant workforce was flat over nearly a …
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
… greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The agreements are part of DiNapoli’s broader strategy to protect and grow the Fund’s long-term value through sustainable investments … greenhouse gas GHG emissions and helping safeguard the New York Common Retirement Funds Fund longterm investments …
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
… support critical services for older adults in the future. “Many older adults are living on fixed incomes and no one … in spending for these services. These expanded services were funded by the city in CFY 2025, but this funding drops … Adults in New York City: Demographic and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 88-49
… 213; Elrod v Burns , 427 US 347, 96 S Ct 2673, 49 L ed 2d 547; Board of Regents v Roth , 408 US 564, 92 S Ct 2701, 33 L …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Division of Housing and Community Renewal Bulletin No. DH-86
… Job Data page is 0069 or 2222. Inc Code not in Anniv Dt range – the increment code on the employee’s Job Data page … Code Invalid Inc Code Req Review Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate See … Requests page using the Reason code CIC (Chg IncCd/or Ann Dt/or FIS Sal) effective 10/05/17 (Administration). If the …
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
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-81-october-2016-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-96
… 1, 2018 to eligible RRSU employees based on the 2018 Salary Schedule. Effective Date(s) The October 2018 RRSU … are equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the … code of Pay Rate Change/PAV (Perf Adv) and will increase the employee’s salary to reflect payment of the …
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-103
… is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2019 … Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria Background Chapter … is to inform the Division of Housing and Community Renewal of OSCs automatic processing of the October 2019 Rent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationCity of Peekskill – Financial Condition (2014M-105)
… The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105CUNY Bulletin No. CU-530
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees … Council 37 (DC37) Local 384 in Bargaining Units TH, CC and CD Effective Date(s) Paychecks dated March 3, 2016 OSC … Actions OSC will identify employees with Dues (Code 259) and Agency Shop Fee (Code 276) and automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… increase the current amount of $25.45 to $25.75 for annual employees, and $13.70 to $13.95 for hourly employees. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees … by District Council 37 Local 384 in Bargaining Units TH and CC Effective Date(s) Paychecks dated January 23, 2014 OSC … Actions OSC will identify employees with Dues (Code 259) and Agency Shop Fee (Code 276) and automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseLawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. … a nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $40.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Village of Remsen Audit Follow Up – 2020M-119-F
… managing the Village’s operations. Results of Review Based on our limited procedures, the Village has not made progress …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62