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Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… (PCI) compliance and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered the … graduate degree programs to over a half-million students in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as academic affairs, legal and compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. The two … County residents are charged with Grand Larceny in the Third Degree, a class D felony. "For two years … her sister, Mary Nash, stole nearly $22,000 in pension payments from the New York State and Local …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… square feet. The city's three main business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli Releases Review of First Quarter State Revenue Collections
… personal income tax (PIT) receipts in June, according to a report on state finances issued today by New York State … also has significantly improved the state’s finances, but how this money will be used is still up for debate.” …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … System has designated 40 municipalities across the state as fiscally stressed . This includes 10 counties, 10 … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresSteuben County – Safeguarding Computerized Data (2025M-96)
… and County Clerk’s office? Audit Period January 1, 2023 – July 31, 2025. We expanded the scope of the audit to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Selected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… sector (125,931) but the Southern Tier has the highest share, 7.9%, as it contains more than a dozen postsecondary … institutions, including large campuses such as Cornell and Binghamton universities. None of the regions had …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… example of how, under the leadership of President & CEO Mario Longhi, U. S. Steel continues to aggressively expand on …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsState Comptroller DiNapoli Releases Municipal & School Audits
… rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken … uncorrected. Franklin Square Union Free School District – Website Transparency (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… CIVIL PRACTICE LAW AND RULES, §8018; JUDICIARY LAW, §39(2)(e); STATE FINANCE LAW, §8(15): A county is entitled to retain … from fees collected by said department or agency. The filing fees in question were collected by the county clerk of … court of which he is the clerk. Pursuant to section 39(2)(e) of the Judiciary Law, the county clerks of all counties …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School District , … P DiNapoli announced completed audits of the Beacon City School District Brookfield Central School District CSD …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… the Fund has completed its annual review of thermal coal, oil sands, shale oil and gas, and integrated oil companies, which is a part of its broader review of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … been established. Village of Mastic Beach – Treasurer’s Office and Credit Cards (Suffolk County) The treasurer did …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Hazard Mitigation and Coordination (Follow-Up)
… Hurricane Sandy, or Superstorm Sandy, which hit New York City on October 29, 2012, was one of the most damaging … assess emergencies. In addition, Continuity of Operations (COOP) plans ensure that individual organizations can continue … more to monitor and follow up with City agencies to ensure COOP plans were completed. We found that not all City …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal … 2022 showed the influence of emergency spending undertaken by the federal government’s response to the pandemic as 45 … “The response to the dire economic conditions brought on by the pandemic boosted federal aid for New York and all …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefPublic Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-health