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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewShelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … who will implement the recommendations and identify when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Agencies Bulletin No. 1254
… Purpose To provide payroll system users with the following information to assist in the transition to … 8.9 will be the Institution cycle, Pay Periods 7L and 8C with the paycheck date of 7/25/2013. The first payroll … will be the Administration cycle, Pay Periods 8L and 9C with the paycheck date of 7/31/13. Implementation Schedule & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfRetirement Legislation - 2012
This publication covers retirement and related legislation enacted or vetoed during the 2012 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-12.pdfRetirement Legislation - 2011
This publication covers retirement and related legislation enacted or vetoed during the 2011 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-11.pdfRetirement Legislation - 2010
This publication covers retirement and related legislation enacted or vetoed during the 2010 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-10.pdfRetirement Legislation - 2009
This publication covers retirement and related legislation enacted or vetoed during the 2009 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-09.pdfRetirement Legislation - 2008
This publication covers retirement and related legislation enacted or vetoed during the 2008 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-08.pdfRetirement Legislation - 2023
This publication covers retirement and related legislation enacted or vetoed during the 2023 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-23.pdfRetirement Legislation - 2022
This publication covers retirement and related legislation enacted or vetoed during the 2022 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-22.pdfState Agencies Bulletin No. P-986
4/1/98 Perf Adv for Employees in the Sec Serv (01) & Sec Supervisors (60) Negotiating Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-986.pdfLGAC - Financial Statements - March 31, 2020
New York Local Government Assistance Corporation Financial Statements for the year ended March 31, 2020.
https://www.osc.ny.gov/files/debt/pdf/lgac-financial-statements-2020.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfEarth Day Sustainability Update
Comptroller DiNapoli encourages companies in which the Fund invests to improve sustainability policies and practices.
https://www.osc.ny.gov/files/reports/special-topics/pdf/sustainable-investing-earth-day-2020-update.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfMiddleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/middleburgh-2019-115.pdfHendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/pdf/hendrick-hudson-2019-24.pdfMetropolitan Transportation Authority: Proposed 2008-20013 Capital Program - Marc
On February 27, 2008, the Metropolitan Transportation Authority (MTA) released a proposed capital program for 2008-2013.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2008.pdf