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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Route 7 Construction Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents … 3,987,671 Inventories 182,821 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 … revenue 4,250,430 6,273,045 250,000 11,000 10,748,475 Total liabilities 7,753,184 6,428,389 440,548 1,115,632 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDepartment of Transportation Bulletin No. DOT-38.1
… This bulletin supersedes Payroll Bulletin No. DOT-38 . Purpose The purpose of this bulletin is to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021DiNapoli: 90 School Districts in Fiscal Stress
… were classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); … East Ramapo Central School District (Rockland); Lawrence Union Free School District (Nassau); Watervliet City School … School District (Jefferson), Hudson City School District (Columbia), Maine-Endwell Central School District (Broome) and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1032
… Amendment to the Final and Binding Award of Tripartite Panel #1A 2008-08, that provides for an increase to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due date. We … Washington North , 30 AD2d 672, 291 NYS2d 991 [1968]). In view of the foregoing, it is our opinion that the city, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 96-7
… FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire … power to take reasonable measures, such as advertising, to recruit candidates for membership in the fire companies of … Since fire districts may individually advertise to recruit volunteers, they may join together and perform this …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 99-11
… ... may be destroyed, after prior cancellation, by the burning, pulverizing or shredding of such obligation by the …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Unified Court System Bulletin No. UCS-314
… 2023 Judicial Ratification Bonus for all Bargaining Units with Ratified Contracts. Affected Employees Employees in the … 11/22/2022 SG Association of Supreme Court Reporters with the City of New York 12/22/2022 SK District Council 37 … The 2023 Judicial Ratification Bonus will be processed with the following effective date and check date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedState Agencies Bulletin No. 1945
… Job rows in PayServ. Agencies must enter a Job Action Request > Data Change, with Reason Code COR to request all changes to these rows, including those related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtCUNY Bulletin No. CU-329
… select the “Exempt” status from the box in the job data panel, under the payroll tab. Tax Information Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 88-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member … Whether there would be a conflict of interest if the village or school district utilized the …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Agencies Bulletin No. 2347
… purpose of this bulletin is to provide agency instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected … determined by the facility. Eligibility Status: Contracts for 21P teachers will end on the last day of the academic … purpose of this bulletin is to provide agency instructions for processing the 2025 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersState Agencies Bulletin No. 1917
… 1672 210 210 days X 8hrs 1680 211 211 days X 8hrs 1688 212 212 days X 8hrs 1696 213 213 days X 8hrs 1704 214 214 days X …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersXII.5.I Prompt Payment Interest – XII. Expenditures
… vendors). When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest … vendors. When the State fails to pay a vendor by the Net Due Date, the vendor may be entitled to interest. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestLocal Government Financial Data Sources
… County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, Balance Sheet School District State Education Department (SED): ST3 Taxable Valuation and …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… undermine corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for … Along with other investors, I will continue to voice my opposition to these actions and my support for greater …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesState Police Bulletin No. SP-154
… a member was assigned on the date of the physical fitness test. Following are the payment amounts for the 2013-2014 … Investigators Unit (BU62) who return from military leave or another approved leave of absence and pass the 2013-2014 … of the following: Deduction Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from State service prior … To provide agencies with information about payment of vacation credits to those MC employees who separated from State service prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits