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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Brandon – Financial Condition (Franklin County) Inadequate … declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019.The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. In addition, the board has not adopted a …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, 2014 through October 17, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but … interfund loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Village of Greenwich – Justice Court Operations (2014M-023)
… of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 … administrative services including the operation of a Justice Court with an elected Justice and an appointed court … consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, … today by State Comptroller Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyControls Over Unclaimed Bottle Deposits (Follow-Up)
… is responsible for enforcing certain aspects of the New York State Returnable Container Act (Act), also known as the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … state of service are good steps forward, but the MTA must show how it intends to use this information to keep the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89IRS Pension Limitation – State Police Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, … from April 1, 2021 – March 31, 2022. The amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationIRS Pension Limitation – Special 20- and 25-Year Plans
… Internal Revenue Code Section 401(a)(17) limits the amount of earnings that qualified pension plans, including PFRS, may …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationXII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewIT Security: Key 12 Areas of Concern – Information Technology Governance
… Area #1 – IT Policy Area #2 – IT Security Training and Awareness Area #3 – Computer Hardware, Software, and Data Inventories Area #4 – Contracts and Service Level Agreements for IT Services Area #5 – …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernAnniversary Date Calculator
Use this tool to calculate the new anniversary date after an employee returns to the payroll
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorOverview – State Police Plan
… An important part of your NYSLRS benefits is benefits your survivors may …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… An important part of your NYSLRS benefits is benefits your survivors may …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentJoin Our Investment Team
… extensive benefits packages, which include: Comprehensive health, dental and vision insurance package options Generous paid time off A … retirement plan Flexible spending account options for health and dependent care A supportive and continuous …
https://www.osc.ny.gov/common-retirement-fund/employment