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Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Use of Vendor-Supported Technology (Follow-Up)
… Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is … year. This is largely due to higher federal reimbursement for Medicaid spending, as well as the withholding of certain … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearFinancial Management Practices
… watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesHate Crime Reporting
… this data to the Federal Bureau of Investigation (FBI) for its collection and publication. Hate crimes are … via e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during … feasibility of amending the database program code to allow for reporting of multiple biases. Other Related Audit/Report …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … 2011. Of that amount, $6.3 million was for reimbursements to employees for travel expenses and direct payments to … in the best interest of the State. The Department may also have incorrectly failed to report taxable travel expenses to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024II.3.A Planning – II. New York State Financial Accounting
… appropriation bills legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2004-4
… district's attorney for his services are not mixed with funds of the law firm and the board member receives no …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the … Town Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and maintain "solid …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Subway Recovery Tracker
… Metropolitan Transportation Authority; OSC analysis For the first two years following the pandemic, subway … does include useful information on the share of rides paid for through the new OMNY system (whereby riders can simply … Street in Queens ranking among the top three hubs citywide for most months through August 2024. Of the two main commuter …
https://www.osc.ny.gov/osdc/subway-recovery-trackerOpinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … of the village's police force testified before a grand jury under a waiver of immunity because of their involvement in the fatal shooting of a civilian. The grand jury determined that the shooting was justified and no …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Releases Review of First Quarter State Revenue Collections
… due to Medicaid expenses and the timing of the state’s pension contribution; General Fund spending (including …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … To view the complete, sortable list of fiscal scores for municipalities, visit: … report “ Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review ,” visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the … Based on data provided by the New York City Department of Finance, the total market value of office space in the city …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionPublic Health – 2023 Financial Condition Report
… Plan or Child Health Plus (which provides coverage for children under the age of 19 with incomes above Medicaid … but only 43 percent of the costs of DOH Medicaid claims for the State in SFY 2022-23. Elderly, blind, and disabled … made up 18.8 percent of eligible recipients, but accounted for 55.1 percent of DOH Medicaid claims costs. Essential Plan …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… and submit a Program Improvement Plan (PIP) to OCFS for approval. Auditors found that while OCFS generally … after the fact may provide useful information and areas for improvement, ultimately the worst outcome has already … nature of calls determined to be non-reports and reasons for such determinations, address deficiencies found in …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … realistic budgets based on historical or known trends for the town’s three sewer districts. As a result, the sewer … deficit of $160,150 and its accumulated deficit for 2013 was approximately $249,000. Hughsonville Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0