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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment … or sensitive information, or unauthorized access to the network. Key Recommendations Ensure IT asset inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Accounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfOpinion 96-1
… -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for … (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… jury in White Plains, New York, returned an Indictment yesterday charging GUY PARISI, a Westchester attorney, with … as a court-appointed administrator. PARISI was arrested yesterday morning and was presented before the United States … grand jury in White Plains New York returned an Indictment yesterday charging Guy Parisi a Westchester attorney with …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … position, he is acting decisively to prevent the city from falling back into an unmanageable position, although this … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… an intangible service such as banking services, repairs and maintenance, computer services, consultant services, … of land, buildings construction and equipment used in the production of goods or in the rendering of services needed to … a mobile device that functions as a personal information manager . Current PDAs often have the ability to connect to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Commuter Transportation District (MCTD) Taxicab Trip Tax Tax imposed on the gross trip fare of every taxicab trip originating outside of New … tax on transferred property gains in excess of $1 million. 30431 Real Estate Transfer Tax Tax on each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT), full-day and half-day Special Class (SC), and full-day Special Class in an Integrated Setting … the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special education programs, Wagner …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… accounting records. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsExxon's Investors Call for Meaningful Climate Risk Plan
… extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers that have agreed to analyze … how the effort to limit global warming impacts their portfolio and share those results with investors, Exxon … and their beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
New York Citys transportation and warehousing sector regained 82 of its pandemic job losses as of April trailing the nation but faring better than the citys private sector as a whole 73 according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
New York State Comptroller Thomas P DiNapoli announced today that the New York State Common Retirement Fund Fund has committed an additional $12 billion to its emerging manager program increasing the total commitment to more than $5 billion
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… precursors of ground level ozone, or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureState Contract and Payment Actions in September
… State Education Department $2.5 billion in general aid to 677 school districts. Empire State Development Corporation …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139