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June 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … audits have been issued: Dormitory Authority of the State of New York, Mission Statement and Performance Measures … employees present and receiving overtime pay. New York State Homes and Community Renewal, Selected Employee Travel …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDeath Benefits – Divorce and Your Benefits
… a member to designate the ex-spouse to receive a portion of the ordinary death benefit. The ex-spouse’s portion is … ensures that the ex-spouse will receive a portion of the ordinary death benefit even if the member does not … them. Accidental Death Benefit The beneficiaries of an accidental death benefit are designated by law (RSSL, …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… twelve years after September 11, 2001. The sharp reduction in federal funds for transit security over the past four … own resources." When DiNapoli released his progress report in April 2012, the MTA had planned to wrap up phase 1 of its … more than 3,000 cameras and 1,400 access control devices in stations and tunnels, which are linked to a central …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsState Police Bulletin No. SP-95
… Purpose To explain OSC’s automatic processing and to provide the agency with instructions for payments and changes not processed automatically. Affected Employees … To explain OSCs automatic processing and to provide the agency with instructions for payments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unitState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State … for ED drugs and treatments for recipients, including sex offenders, that are barred under Medicaid. “There are … it comes to erectile dysfunction drugs. And paying for sex offenders who’ve committed terrible crimes to get these …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , … , Sodus Central School District , St. Lawrence-Lewis Board of Cooperative Educational Services , Vertus Charter School , … and the Whitesville Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsOpinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, … are not serviced by the village water or sewer system. You state that the water and sewer systems are funded entirely by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Comptroller DiNapoli Releases Municipal & School Audits
… monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage … if revenue estimates are not realized. The city plans to borrow up to $15 million for tax certiorari settlements in … costs are likely underestimated by as much as $945,000. Life, health and dental insurance costs could potentially be …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Unified Court System Bulletin No. UCS-324
… OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide instructions for payments not … (CSEA – BU 87), provides for a longevity lump sum payment based upon total number of years spent at a salary at … “Unsatisfactory” to be eligible for a Longevity Lump Sum payment in April 2023. Note: The 2021-2026 CSEA agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentNew York State Accounting System User Procedures Manual
… P-R 09999 OSC-ASSET/LIAB/REV-DEPT.09 10000 ATTICA CORR FACILITY 10010 AUBURN CORR FACILITY 10020 CLINTON CORR FACILITY 10030 WATERTOWN CORRECTIONAL FACILITY 10040 GREAT …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualDiNapoli Announces State Contract And Payment Actions For October 2015
… his Open Book New York website. Major Contracts Approved Department of Agriculture and Markets $531,900 grant to the … and human capital management applications. New York State Police $154,200 lease with SG Chappaqua B LLC for State … rehabilitate four bridges at Thruway interchange 50 in the Buffalo area. Department of Transportation $2.4 million with …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015DiNapoli: LIRR On-Time Performance Falls Short
… the LIRR reports that only a relatively small percentage of trains were late or canceled, too many commuters had a … a bit in 2016, it slipped during the first quarter of 2017. Recent derailments at Penn Station have brought … carried 89.3 million riders, the most since 1949. A total of 247,000 trains were scheduled, but 17,951 were canceled at …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … However, auditors still identified nearly $7 million in new improper payments. Department of Health: Improper … that affordable units were awarded in compliance with New York Codes, Rules and Regulations. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsBroome County – Financial Condition (2017M-187)
… balances that should be maintained. Key Recommendations Cease using fund balance to finance recurring expenditures. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … Shelby Volunteer Fire Company Internal Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48