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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements … in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). Specific … Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… tragedies." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be … calculations. A “refund transaction” comprises one or more refunds dealt with in a single transaction, such as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold court as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… The New York State Common Retirement Fund (Fund) is committing another $350 million to two investment funds through its In-State Private Equity Investment Program, … system members and their beneficiaries that rely on the pension fund for their retirement security,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits … spending a Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Management of Invasive Species
… the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … program; warning signage at public boat launches) and is responsible for implementing and maintaining …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Police Bulletin No. SP-188
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceState Police Bulletin No. SP-128
… Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the New … Association Effective Date(s) Paychecks dated August 18, 2010 Background At the request of the Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insuranceCUNY Bulletin No. CU-439
… Transit Benefit (code 438) deduction amount to $62.50 for those employees whose Pre-Tax Transit Benefit deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesState Police Bulletin No. SP-178
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .73 to .848 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceState Police Bulletin No. SP-150
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … Association of the New York State Troopers, Inc. and in agreement with the New York State Police Investigators …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceLong-Term Expected Contribution Rates – What Every Employer Should Know
… rates as a percentage of their payroll to NYSLRS each year. If the Fund averages more than 5.9 percent over an …
https://www.osc.ny.gov/retirement/employers/partnership/long-term-expected-contribution-ratesCUNY Bulletin No. CU-324
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-324-dues-and-agency-shop-fee-increase-district-council-37-localRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… at retirement. The approximate reductions are for calendar year 2024. The amount of the reduction changes annually. Age …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanOperational Advisory No. 3
… Guidance: Agency transaction processors, reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the transaction must be re-budget checked … in the transaction processing without the intended change being applied to the commitment control ledgers and will not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationMiddle Country Public Library – Treasurer (2015M-291)
… position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291II.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview