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Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for the Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City, and their major public authorities …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and major public authorities during the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2017. The planned sales of $4.68 billion include $3.31 … detailed forward calendar can obtained at: www.osc.state.ny.us/pension/scccalendar.pdf For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES New York State reimburses employees for business use of a personal … Guide to Financial Operations REV. 01/02/2025 … New York State reimburses employees for business use of a personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for First Quarter
… of the State Comptroller. The prospective first quarter calendar includes anticipated bond sales by the following … Agency, and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to … ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and poets, Maya Angelou, a woman who gave a voice to millions and whose works of poetry and prose transcended race, gender and eras. As an …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouDiNapoli Releases Bond Calendar for First Quarter
… State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City and their major public authorities …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City, and major public authorities during the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterCUNY Bulletin No. CU-344
… for tax purposes for the 2008 calendar year. Background In accordance with the Internal Revenue Code, it is required … statement dated October 9, 2008: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX … employees. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesDiNapoli Releases Bond Calendar for First Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their major public authorities during the first quarter of 2015
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102