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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Sheet Governmental Funds December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2CUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Painter Titles. Affected Employees: … the Effective Dates section. Further eligibility criteria is available in the memoranda from Carmelo Batista, Jr. dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal … stress.” Last year, a total of 87 districts were listed in fiscal stress. “School districts are the hearts of many of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressOpinion 99-11
… by the school district, to be presented to a retiring teacher as a token of appreciation for service. At the … a paid cancelled obligation may be presented to a retiring teacher, we note that article VIII, §1 of the New York State … framing of a cancelled bond to be presented to a retiring teacher as an appreciation for service …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 2006-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Debt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtLocal Government Financial Data Sources
… Balance Sheet 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 … Tax Limit Form Taxable Valuation and Tax Levy School District Taxation and Finance Tax Limit County OSC: …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if … corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for investors. …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesStudent Achievement Program
… "A good education and civic engagement set the stage for our …
https://www.osc.ny.gov/student-achievementCUNY Bulletin No. CU-329
… Purpose To inform agencies of the procedures to process nonresident alien scholarships in PayServ. … cannot use an existing Record Number to rehire a student to process this payment. A Rehire can be used only after a … This bulletin informs agencies of the procedures to process nonresident alien scholarships in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsSUNY Bulletin No. SU-223
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a July 2015 … based on the information on the approved roster. If the employee has rows on the Job Data page subsequent to the row … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andState Agencies Bulletin No. 1917
… Teacher Summer Session Payments. Affected Employees Teachers in the Professional, Scientific, and Technical … by the facility. Eligibility Status Contracts for 21P teachers will end on the last day of the academic year as reported in the …
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
… but not limited to, counties, cities, towns, villages, school districts, special districts and their related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestState Agencies Bulletin No. 2347
… is to provide agency instructions for processing the 2025 Institution Teacher Summer Session Payments. Affected … or Confidential in BU06 who work Summer Session in 2025 are affected. Background: Pursuant to CSL Article 8, … fall of 2025 must be terminated effective 09/01/2025. 2025-2026 Academic Year: All procedures for the 2025-2026 academic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2347-procedures-processing-2025-summer-session-payments-institution-teachersOpinion 89-40
… Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … should be interpreted in a manner contrary to its ordinary meaning. Thus, in the absence of a statutory definition or …
https://www.osc.ny.gov/legal-opinions/opinion-89-40State 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 January 2, 2009. Affected Employees … valid vacation exchange election in 2008: Restoration and payment of vacation credits that had been segregated from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Police Bulletin No. SP-154
… Purpose To provide the Division of State Police instructions for processing the 2013-2014 Fitness … Affected Employees Employees in the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the … To provide the Division of State Police instructions for processing the 20132014 Fitness Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentOpinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… (DOB) estimate of 2,900 permanent new jobs and 6,700 temporary construction jobs is a net figure that assumes certain losses …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budget