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Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect assessment values or tax rates and an inconsistent payment calculation process …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74State Agencies Bulletin No. 818
… efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security … and maintaining up-to-date Social Security information in PayServ ensures accurate posting of Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearOpinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term … that public authorities have an existence separate and apart from the State, even though they exercise …
https://www.osc.ny.gov/legal-opinions/opinion-99-6SUNY Bulletin No. SU-159
… bargaining unit upon the return from leave. An employee in service on 4/30/09 whose employment expired prior to 7/1/09 … the 12 month period commencing on 7/1/09. An employee in service during a portion of the 12 month period commencing on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-159-2009-3-general-salary-increase-suny-professional-servicesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Agencies Bulletin No. P-793
Change in DD Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-793.pdfFiscal Stress Monitoring System: 2017 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2017-munis-summary.xlsFiscal Stress Monitoring System: 2016 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2016-munis-summary.xlsFiscal Stress Monitoring System: 2015 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2015-munis-summary.xlsFiscal Stress Monitoring System: 2014 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2014-munis-summary.xlsFiscal Stress Monitoring System: 2013 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2013-munis-summary.xlsFiscal Stress Monitoring System: 2012 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2012-munis-summary.xlsFiscal Stress Monitoring System 2019 Summary List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-schools-summary-list.xlsxFiscal Stress Monitoring System: 2019 List for School Districts
Summary data in PDF
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-schools-summary-list.pdfFiscal Stress Monitoring System: 2019 List for Municipalities
Summary data in PDF.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-munis-summary.pdfFiscal Stress Monitoring System: 2019 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-munis-summary.xlsx