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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and fines 606,946 606,946 Licenses and permits 2,287.794 2,287,794 Intergovernmental 6,119,938 $2,578,191 … to the change in net assets in the statement of activities is presented in an accompanying schedule . … Examples from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Employer E-News Archive — 2025
… latest Retirement System member and retiree news. August 2025 Labor Day Guidance: Enrolling Optional Members … Than 2,400 Employers Have Already Made the Switch July 2025 Reminder: Estimated Invoice Available All Your Deduction … Than 2,400 Employers Have Already Made the Switch June 2025 Coming Soon: A More Efficient Way to Report Retroactive …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether Business Office … compliance with CBA terms and maximum leave balances and correct any discrepancies. … Brentwood Public Library Leave …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Town of Union Vale – Procurement and Information Technology (2017M-172)
… unauthorized use, access and loss for the period January 1, 2016 through May 24, 2017. Background The Town of Union … services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. … Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172CUNY Bulletin No. CU-383
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees represented by International Brotherhood of Teamsters, Local 237, in the following bargaining units: … 1 SU $20.48 Stockworker – Level 2 SZ $22.70 Supervisor of Stockworker Lvl 1 SP $25.08 Supervisor of Stockworker Lvl …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for … Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Bellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Cost-Saving Ideas: Justice Court Consolidation Process
… Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts … Public Referendum Joint Resolution Approved Implement Plan to Establish Single Town Court -OR- Petition of Registered …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processCUNY Bulletin No. CU-395
… titles: Title New Biweekly Deduction Amount Assistant Chief Architect $34.30 Assistant Chief Engineer $34.30 College Graphics Designer $32.30 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-395-district-council-37-local-375-dues-and-agency-shop-feeAmagansett Union Free School District – Financial Condition (2014M-91)
… The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member … through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91NYS Common Retirement Fund Reports Third Quarter Results
… 2019, with an estimated value of $225.9 billion, according to New York State Comptroller Thomas P. DiNapoli. “A strong upswing in the markets to close out 2019 boosted the Fund’s returns in its third … reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsCUNY Bulletin No. CU-583
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andDiNapoli Honors Hispanic Leaders
… State Comptroller Thomas P. DiNapoli hosted a reception in Hempstead, N.Y. in honor of Hispanic Heritage month on Oct. … Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundEstablishing the Standard Work Day – Legacy Reporting
… . ( Here is an example .) SWDs can be as few as six hours per day (for Tiers 2 through 6) or as many as eight. They represent the amount of time per day a … . ( Here is an example. ) For more information, including how to submit a resolution, visit our Reporting Elected and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayInternal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The Internal …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlContact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… County is located in the eastern part of New York and has a population of approximately 62,000 people. The … guidance over the collecting, recording, depositing and safeguarding of cash receipts received in the civil … $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash