Financial Condition

Smart Growth in New York State: A Discussion Paper

This paper is intended to help stimulate a vigorous debate on smart growth in New York State by providing a general background and helping to define major issues. New York has a unique urban and natural heritage, and a rich diversity of communities, many of which need to be brought back to a healthy condition. These resources need to be conserved and developed wisely, in an economically sustainable and environmentally sound manner.

Are Off-Track Betting Corporations Nearing the Finish Line?

Declining trends in the horse racing industry and an increase in gaming options have taken their toll on OTBs. With the advent of commercial casinos in the State, policymakers have an opportunity to re-examine the viability of OTBs and how they fit into State-authorized gambling.

Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements

The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports. These notes will provide increased disclosure about the financial condition and operations of LOSAP’s. Revised August 2008 (Originally Issued January 2008)

Model Notes:
Defined Benefit Plans [pdf]
Defined Contribution Plans [pdf]