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Examples from GASB Statement 34 - Statement of Cash Flows

… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarter

Public Safety – 2023 Financial Condition Report

… and then facilities in New York City. Combating Gun Violence DCJS provides funding, training and technical … agencies in 17 counties through the Gun Involved Violence Elimination (GIVE) program. According to DCJS data … by these 20 police departments, incidents of gun-related violence involving injury declined by 185 incidents (15 …

https://www.osc.ny.gov/reports/finance/2023-fcr/public-safety

Pipeline Safety Oversight (Follow-Up)

… of the three recommendations included in our initial audit report, Pipeline Safety Oversight ( 2015-S - 31 ). Background … pipelines. Department of Public Service (DPS) staff, who report to PSC, conduct investigations of accidents and … engages in the transportation of gas. Our initial audit report, which was issued on March 8, 2016 covering the period …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-follow

Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group

… Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit were to determine whether Parks received all of the income it was entitled to, and RRG made all required capital investments, pursuant …

https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-group

State Agencies Bulletin No. 1587

… ID to “NO TREATY” Under Education and Government Change Form 8233 Received to “NO” Delete any date appearing in Form 8233 Effective Date and/or Form 8233 Expiration Date fields. ****Note: The employee must …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limits

City of Mechanicville – Records and Reports (2012M-162)

… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

Pension Fund Makes Progress on Board Diversity

… other factors, in its considerations when seeking diverse board candidates. GoPro agreed to amend its Nominating and … to formalize its commitment to diversity at the board level and draw talent and ideas from the deepest … our portfolio to adopt more inclusive practices in seeking board candidates." GoPro's Nominating and Governance …

https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversity

State Comptroller DiNapoli Releases School District Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year

… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly State Cash Report released by New York State …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year

DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December

… Mid-Year Update to the Enacted Budget Financial Plan. On a year-over-year basis, collections were $5.9 billion higher … higher than the same period in SFY 2024-25, reflecting, in part, the impact of wage and financial market growth over the … which was $11.1 billion, or 6.5%, higher than last year for the same period, primarily due to increased Medicaid and …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-december

Opinion 91-41

… by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

Comptroller DiNapoli Releases School Audits

… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits

IT Security Fundamentals – Information Technology Governance

… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system …

https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals

Access Controls Over Selected Critical Systems (Follow-Up)

… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow

Compliance With Payment Card Industry Standards (Follow-Up)

… integrated system. CUNY’s Central Office is responsible for issuing various CUNY-wide policies in areas such as … of payment must comply with the Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and operational …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-follow

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