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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Endicott – Budget Review (B4-13-8)
… tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Capital Asset Management
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementVillage of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7DiNapoli Calls for State Procurement Reform
… the Comptroller’s oversight of Office of General Services (OGS) centralized contracts was removed. In 2015, state … the Comptroller’s independent oversight for SUNY, CUNY and OGS centralized contracts. Recent allegations show widespread …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its … assistance, police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Travel FAQs
… a receipt is not available (e.g., Garden State Parkway, NYC Westside Highway Bridge). Parking (e.g., coin meter …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Travel/Conference Claim Requirements – Travel and Conference Expense Management
… meals (unless a meal allowance is provided for); tolls; parking; etc. These receipts should be provided regardless of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… is more objectively determinable. It includes the purchase price or construction costs and also additional charges to … are not limited to, the following: Land: Original contract price Brokers' commissions Legal fees for examining and … if payable by purchaser Buildings: Original contract price of cost of construction Expenses incurred in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases Audits
… disputes that may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsAccountability and Surplussing of Vehicles (Follow-Up)
… following a process that is fair and complies with OGS requirements. Key Finding OPWDD officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… contact them at no cost. The Office of General Services (OGS) negotiated statewide Comprehensive Telecommunications …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesJustice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfTown of Eastchester – Parking Ticket Collections (2012M-246)
The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, 2012.
https://www.osc.ny.gov/files/local-government/audits/2013/pdf/eastchester-2012-246.pdfMonitoring of Construction Management
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements and if the oversight and administration costs associated with carrying out this function are supported and related
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementState Contract and Payment Actions in September
… 39 Dodge Ram pickup trucks. Office of General Services (OGS) – Design & Construction $15.6 million with Gross … Electric Inc. to provide fire alarm systems to various OGS facilities at the Empire State Plaza in Albany County. …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberAlbany Community Charter School – Financial Operations (2013M-185)
… the choice of its site selection for the elementary school or middle school. School officials could have saved about …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185