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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… (or receiving) equal value in exchange. There is no clear link between services provided and supporting revenues. The … No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply with this …
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
… May 1998 Accounting Requirements and Program Information for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Agencies Bulletin No. 2005
… overtime earned during shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm on 03/09/2022 (Institution) or during shifts that begin at or after 11:00 pm on 02/16/2022 and at or before 10:59 pm on 03/16/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… State Agencies Bulletin No 2006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainEllenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Village of Potsdam – Financial Condition (2017M-61)
… Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s … Continue to work to eliminate deficits in the operating funds and to increase fund balance to the levels established …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61State Agencies Bulletin No. 1999
… overtime earned during shifts that begin at or after 11:00 pm on 01/12/2022 and at or before 10:59 pm on 04/06/2022 (Institution) or during shifts that begin at or after 11:00 pm on 01/19/2022 and at or before 10:59 pm on 03/30/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsBecoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerRed Hook Central School District – Financial Management (2016M-105)
… of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105DiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or … opioids, usually methadone, as part of a treatment program for opioid use disorder. Auditors found 33 percent of … Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board … State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mVillage of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273State Comptroller DiNapoli Releases Municipal & School Audits
… and were for valid town purposes. Uniondale Union Free School District – Audit Follow-Up (Nassau County) The … purpose of the review was to assess the Uniondale Union Free School District’s progress in implementing our recommendations in a prior audit Uniondale Union Free School District – Information Technology (2023M-61) , …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Select High-Technology Projects
To determine if Empire State Development ESD adequately monitors selected hightechnology hightech economic development programs and projects it oversees a
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsWashingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2015 … Town of Barker Justice Court Operations 2016M422 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSolvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lyme Central School District – Financial Condition (2016M-383)
… financial condition for the period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383