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Opinion 98-12
… v Graves , supra ; Board of Education v Dibble , 136 Misc 171, 240 NYS 422), it is our opinion that the money in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… and New York City Department of Investigation (NYC DOI) Commissioner Mark Peters today announced the conviction of a nonprofit executive accused of pocketing … Instead, Ogundu received kickbacks on the kitchen project from a contractor and diverted other capital grant …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, … including the state’s debt cap. For example, the Gateway Project debt (increased by $500 million, to a total …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: State Pension Fund Value $194.3 Billion
… New York State Comptroller Thomas P. DiNapoli today announced … and remains well-positioned to weather these challenging times and provide retirement security for our members for …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … The Fund's third quarter value reflects retirement and death benefits of $4.3 billion paid out during the quarter. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterIX.2.B Terminology – IX. Federal Grants
… to finance essential services and productivity efforts, public assistance or benefit programs, entitlement grants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyComptroller DiNapoli Releases School Audits
… audits of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg Central … if they were made for appropriate student activities. East Quogue Union Free School District – Selected Payroll …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Argyle Central School District , Forestville Central School District , … reducing routes and eliminating the need to replace three buses over the next two years. In addition, the cafeteria … resulting in a $215,678 deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Announces Third Quarter Results
… "Notwithstanding recent volatility, we have welcomed the stock market's nearly decade-long rise. Our foremost goal … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United … ends March 31, 2018. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsUse of Federal Funding for Election Technology and Security (Follow-Up)
… (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is responsible for administering and … assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the Help …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followIX.6.F Agency Draw Procedures – IX. Federal Grants
… the calculation. The reports can be found by navigating to Menu > Grants > Interactive Reports. Federal grant questions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy needs additional federal …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… (1,526,310) (3,691,303) (1,264,423) CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sales and … 598,540 129,550 Net cash provided by investing activities 454,793 143,747 598,540 145,234 … about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Thurston – Financial Management (2013M-280)
… that the Supervisor was only required to provide the Board with quarterly budget status reports. Without monthly budget …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246