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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… Economic indicators show New York City’s economy is recovering from the depths of the … city to fuel economic growth for the city and the state. “New York City is a key driver of the state’s economic … indicators released today shows that in many areas New York City has returned to, and in some cases exceeded, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityState Contract and Payment Actions in March
… - Design & Construction $14 million with Quackenbush Co., Inc. for installation of above ground heating system and … of the American Indian Health and Elderly Pharmaceutical Insurance Coverage (EPIC) programs. $19.2 million with Island … Fund $17.7 million with Manning Squires Hennig Co., Inc. to renovate the Classroom Building at Buffalo State …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases Municipal & School Audits
… food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … BOCES. Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County) District officials … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1728
… by Payroll Bulletin: 2419 Purpose To request agency action and explain the use of the New York Retiree Indicator Affected Employees New York … a NYS public retirement system Background At the request of the New York State & Local Retirement System (NYSLRS) in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … appropriations that are scheduled to lapse at the end of March, submitted via bulkload and not approved by OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewState Agencies Bulletin No. 1684
… No. on the reissued check will be the original check number combined with the original check date. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkOversight and Enforcement of the Rechargeable Battery Law (2021-S-19) 180-Day Response
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19-response.pdfDebt – 2022 Financial Condition Report
… over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt … service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or defeased in SFY 2021-22. Prepayments … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 2354
… processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … of Agreement dated 03/08/2025 between the State of New York and the New York State Correctional Officers and Police Benevolent … processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 1215
… Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA … 2012 for Administration agencies and on or about December 21, 2012 for Institution agencies. Agency Processing … December 14, 2012 for Administration agencies and December 21, 2012 for Institution agencies. When making changes, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1114
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … 2012. An additional deferment is available to employees 50 and over. These employees can defer up to $5,500 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1369
… To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 860
… payment for overtime hours worked in excess of 40 in a week. Employees who leave State service are entitled to … of compensatory time in lieu of overtime pay for each hour of overtime worked over 40 hours. Please refer to GOER … this program are accrued at the rate of 1.5 hours for each hour over 40 worked in a workweek. Employees who leave State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that expenditures are made only to eligible victims and for eligible victim services. The … To determine if the Office of Victim Services internal …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… from becoming reality, and the MTA must make the best use of its resources." DiNapoli's report notes that the …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOpinion 2010-2
… that local officials believe will yield the best price or maximum financial benefits. You ask whether a water district … as prescribed in Town Law § 198 (12) (a), may sell or lease any real or personal property owned by, but not needed … district property to be sold or leased has a value in excess of $1,000. Neither Town Law §§ 198 (12) (a) nor 215 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Agencies Bulletin No. 2356
… processing instructions to agencies for entering the new Referral Bonus payments for eligible employees at DOCCS. … Eligibility Criteria: Employees are eligible for the new Referral Bonus as follows: The new referred employee must not currently be employed at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-and