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Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesX.4.D Location – X. Guide to Vendor/Customer Management
The Location section of the Vendor Record contains sets of business values defined by the vendor
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationState Comptroller DiNapoli Statement on New York City's November Budget Update
… and revenue pressure highlight the missed opportunity to set aside additional monies in its Revenue Stabilization … significantly exceeded projections. A systematic approach to setting funds aside is critical. “The city has reflected … (FY) 2022, offset in part by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last … Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although revenue is still down compared to July …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyState Agencies Bulletin No. 2357
… Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or … as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… of North Hempstead and the Villages of Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether … January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Leaves of Absence – Police and Fire Plan
… pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceState Agencies Bulletin No. 738
… new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and 21 represented by NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyStillwater Central School District – Payroll (2017M-104)
… they are entitled to. … Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … $58.6 million. Key Finding The District does not have written overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Minerva Central School District – Payroll (2016M-18)
… of Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraLeaves of Absence – Career Plan
… pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absence