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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright … 3,644,561 2,953,438 353,340 11,000 10,221 6,972,560 Due from other funds 1,370,757 1,370,757 Receivables from … however, additional disclosure of reconciling items is required. The reconciliation could be presented on an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… with falsifying his time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and … said, “I thank our State Police members and partners from the State Comptroller’s Office and Oswego County … in the investigation. Fisher, who has been suspended, was required to meet with students for tutoring sessions and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … , 57 NY2d 522, 457 NYS2d 434, holding that the district attorney may no longer be considered as a "state officer" for … in 1952 to supersede the former law, provided even greater power in county governments over those essentially county …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Opinion 93-25
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Catskill v DeCicco , supra , a public street was found to have been created by public use where the road in question … With regard to the situation presented in your letter, we do not possess sufficient facts to express an opinion as to …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… projects. In April, state leaders enacted the largest budget in New York history, more than $208 billion. The … a historic amount of federal aid that virtually eliminated budget gaps for fiscal years 2022 and 2023 and reduced … in debt issuance is now planned through fiscal year 2026. This debt will quickly exceed the statutory cap, adding …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesUse of New York State Snowmobile Trail Development and Maintenance Funds
… Background In 1985, the New York State Legislature required the Office of Parks, Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in New York State … snowmobile trails and facilities. Parks receives State aid from the Fund of about $5 million annually and then …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Oversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … For example, the Regulations require youth to have a health assessment upon admission and individualized … measures. Key Recommendations Clarify, communicate, and, where practicable, standardize procedures for oversight of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityState Agencies Bulletin No. 2196
… The purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic … letter contained in the 2023-2026 Agreement between the State of New York and PEF and Chapter 190 of the Laws of 2023, eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicState Agencies Bulletin No. 2196.1
… The purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic … letter contained in the 2023-2026 Agreement between the State of New York and PEF and Chapter 190 of the Laws of 2023, eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… Budget (as amended by Gov.) Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerTown of Danby – Town Clerk (2022M-08)
… and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting … books and papers including the duplicate cash receipts and required source documents. Prepare monthly bank … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… are complete and accurate, and that assets are protected from loss, theft, misuse and obsolescence. We reviewed 50 … Eight assets, totaling approximately $65,400, did not have required asset tags, were not on the inventory asset list … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Greene – Investment Program (2023M-112)
… audit period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings … Annually review the Village’s investment policy, as required by New York State General Municipal Law (GML) … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… and adopt a comprehensive written investment policy as required by New York State General Municipal Law Section 39 … The District earned interest totaling approximately $2,000 from the District’s checking and savings accounts, which had … officials agreed with our findings and indicated they plan to initiate corrective action. … audit marathon fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Operational Advisory No. 28
… be aware that some timing issues could occur as deposits from the Blackout period are being processed. In addition to … Segregation levels, other budgets must be in place where required: Agency KK KK Plan DOB KK Project/child budgets Please see the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeII.4 Overview – II. New York State Financial Accounting
… statements; facilitates the comparison of information from different agencies, funds and programs; and assures the … State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP … plans. State Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewBorrowing Against Your Contributions – Regional State Park Police Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … year of member service credit. You repay each outstanding loan through payroll deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributions