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Lease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfReports
… View all reports issued by the Office of the New York State Comptroller …
https://www.osc.ny.gov/reportsActuarial Assumptions - 2017
2017 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2017.pdfActuarial Assumptions - 2016
2016 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2016.pdfActuarial Assumptions - 2015
2015 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2015.pdfActuarial Assumptions - 2014
2014 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2014.pdfActuarial Assumptions - 2013
2013 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2013.pdfActuarial Assumptions - 2012
2012 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2012.pdfActuarial Assumptions - 2009
2009 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2009.pdfActuarial Assumptions - 2007
2007 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2007.pdfActuarial Assumptions - 2008
2008 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2008.pdfActuarial Assumptions - 2011
2011 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2011.pdfActuarial Assumptions - 2010
2010 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2010.pdfAFR Changes 2022
Summary of Annual Financial Report Changes 2022, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/afr-changes-2022.pdfActuarial Assumptions - 2023
2023 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2023.pdfHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfActuarial Assumptions - 2020
2020 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2020.pdfActuarial Assumptions - 2019
2019 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2019.pdfDebt Impact Study, March 2010
New York State has relied far too heavily on debt for far too long.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2010.pdf