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IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Escrow Payments 58961 Escrow Fund Payments Release of funds held in temporary escrow (e.g. Agency Fund) held by the … class - Cash advance to employee from appropriated agency funds. 54019 Employee Travel – Public Transportation Subway …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli: City of Troy's Finances in Precarious Position
… of rainy day funds to finance day-to-day operations and insufficient funding for capital costs, according to an … combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … cautioned by my office about adopting unbalanced and unrealistic budgets,” said DiNapoli. “Troy’s chronic …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionExxon's Investors Call for Meaningful Climate Risk Plan
… Investors led by New York State Comptroller Thomas P. DiNapoli, as trustee … on ExxonMobil to explain how its business will be impacted by global efforts to mitigate climate change. "ExxonMobil has … ExxonMobil puts itself and its long-term investors at risk by failing to acknowledge this reality." "Last year this …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and warehousing sector regained 82% of its pandemic job losses as of April, trailing the nation, but faring … Thomas P. DiNapoli. The sector’s relatively strong job gains over the past two years were fueled by increased … and passenger network to help boost wages and employment.” Job losses in the sector began in April 2020 and persisted …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… port, airport and local highway and bridge projects. Funding for the Multi-Modal Program is obtained through the … municipal corporate instrumentality for which federal funding is not available provided the project is consistent … (MOU). All allocations or reallocation of Multi-Modal funding must be approved by he President Pro Tem and Majority …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… in more than one town localities that impose homestead and non-homestead rates or tax rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … | 2005 [pdf] | 2004 [pdf] | 2003 [pdf] | 2002 [pdf] | 2001 and 2000 [pdf] Table 2 - Overlapping Real Property Tax Rates …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to learn about how the tables are … | 2015 LG [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes: Data for 2012 and prior …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… organic compounds, particulate pollution, sulfur dioxide, carbon monoxide and ammonia. Nitrogen oxides and volatile organic … and the most prominent source for each are listed below: Carbon monoxide – 1.2 million tons. Together, highway and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… [read complete final report - pdf] Audit Objective Determine whether Wheelerville Union … IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Student treasurers did not … Determine whether the central and student treasurers properly accounted for extraclassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline … with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… professions, including Armored Car or Security Guards, Real Estate Professionals and Private Investigators. In addition … Enforcement Agent Real Estate Appraiser Barber Real Estate Broker Bedding Manufacturer and Refurbisher Real Estate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsWoodbourne Fire District – Board Oversight (2023M-98)
… Determine whether the Woodbourne Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Bayard's embezzlement of approximately $1.4 million from a decedent's estate for which he served as a court-appointed … case." "As a fiduciary of an estate, Gregory Bayard's duty was to protect the assets of the decedent and ensure that the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Contract and Payment Actions in September
… moisture mitigation at the Manhattan Psychiatric Center in New York County. $1.3 million with Burgio and … in Cattaraugus County. $1.5 with Scott Lawn Yard Inc. for lighthouse shoreline protection at the Golden Hill State Park … at the Albany International Airport. Other Contract and Payment Rejections and Other Cost Recoveries DiNapoli’s …
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, … on the inventory list. The Board did not approve the disposal of 28 of the 35 assets we examined. The disposal of District assets requires Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139