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Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Town of Florida – Town Clerk Operations (2012M-215)
Town of Florida Town Clerk Operations 2012M215
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… and was arraigned today in Beekman Town Court before Judge Robert Ferris. Colucci is due back in court on March 21st. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… be held until the supporting documentation is submitted. When original documentation is not provided, there may be an … claim for the corrected amount. If the original invoice does not sufficiently itemize the goods purchased or services … for the local government or school district is advisable. When there is a claims auditing official, the official should …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsOpinion 95-21
… board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly stealing more than $50,000 in pension benefits meant for his deceased sister-in-law, New York State Comptroller … were being deposited, which was a joint account in the name of the pensioner and Ray. The investigation found that …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… arraigned in Vernon Town Court. The charges filed in this case are merely accusations, and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 2000-7
… as officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire … (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL MUNICIPAL LAW §§801, 802(1)(b),(j), (2)(a): A member of the board of fire commissioners of a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191State Agencies Bulletin No. 1202
… Purpose To explain changes made in PayServ prior to the SSN Decoupling conversion Affected … Payroll System Effective Date(s) The changes described in this Bulletin became available in PayServ on October 30, 2012. Implementation of the NYS …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservState Agencies Bulletin No. 2213
… Rate field on Job Data for affected records which do not have an existing row on the Job Data page with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Local Government – 2023 Financial Condition Report
… in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with … increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in … who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… the overall average annual wage gain in upstate of 3.3 percent outpaced both the downstate and national … come as no surprise that a closer look reveals pockets of the state still have a long way to go to catch up.” … over the next 19 months, to a recessionary low point of 2.9 million in February 2010. As of June 2016, upstate had …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: … in overpayments for hospital claims for which eMedNY did not properly factor Medicare coverage or a lower level of … system is not complete or accurate; some program staff do not receive required training; and program recipients’ …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsNew York’s Economy and Finances in the COVID-19 Era
… Assistance Program benefits (SNAP, formerly known as food stamps) in September, according to the latest available data. …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Opinion 95-28
… a guarantee, by the United States of America, of the payment of principal and interest due under the terms of the … credit, the issuing bank must honor a draft or demand for payment that complies with the conditions specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Town of Carrollton – Justice Court Operations (2018M-21)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21State Police Bulletin No. SP-193
… Date(s) Paychecks dated June 12, 2019 OSC Actions At the request of the PBA, OSC has implemented a change in … may be directed to the PBA Director of Member Services at (518) 462-7448. Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesState Agencies Bulletin No. 1323
… Purpose To notify agencies of the new voluntary deduction codes 553 PEF AFLAC Accident … and 554 PEF AFLAC Cancer Care established for members of the New York State Public Employees Federation (PEF). Affected Employees Members of PEF Bargaining Unit 05 Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1323-new-deduction-codes-553-pef-aflac-accident-indemnity-and-554-pef-aflacTown of Covert – Financial Management and Justice Court (2015M-180)
… condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180