Search

Comptroller DiNapoli Releases School Audits

… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … assurance that non-instructional employees are being paid for time actually worked and earning leave accruals to which …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits

NYS Common Retirement Fund Announces Third Quarter Results

… Fund's (Fund) overall return in the third quarter of the state fiscal year 2017-2018 was 4.12 percent for the … period ending Dec. 31, 2017, with an estimated value of $209.1 billion, according to New York State Comptroller … solid returns on investments during the last three months of 2017," DiNapoli said. "Notwithstanding recent volatility, …

https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-results

Use of Federal Funding for Election Technology and Security (Follow-Up)

… the state and county levels. To receive funds, the BOE was required to submit a narrative describing its plan for spending the funds. In June 2018, the BOE received … to determine whether the BOE utilized available funding from the HAVA Security Grant to enhance the security of the …

https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-follow

IX.6.F Agency Draw Procedures – IX. Federal Grants

… state agencies understand the impact that disbursements have on the State’s checking account cash balance. When a … taken into consideration when determining whether agencies have the ability to improve the cash management of their … amounts using their internal procedures. Agencies have access to various standard SFS reports to assist in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-procedures

NYS Common Retirement Fund Reports Second Quarter Results

… Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2020-21 was 6.24 percent for … 30, 2020, and ended the quarter with an estimated value of $226.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “A second straight quarter of strong investment returns raised the pension fund’s …

https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-results

NYS Common Retirement Fund Reports Second Quarter Results

… 2019-20 was 1.16 percent for the three-month period ending Sept. 30, 2019, with an estimated value of $215.4 billion, … investing, which recently included lowering our assumed rate of return to 6.8 percent,” DiNapoli said. “The Fund … assets invested in publicly traded domestic equities and 15.2 percent in international public equities. The remaining …

https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results

Comptroller DiNapoli Releases School Audits

… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0

Examples 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 Activities Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

Town of Thurston – Financial Management (2013M-280)

… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280

Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)

… of the Center for the period of January 1, 2011, to March 31, 2013. Background The Town of Fishkill located in …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246

DiNapoli: State Faces Potential Budget Gaps

… this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of … from State Operating Funds will not exceed 2 percent. For the first time since DOB started using this presentation … to increase 2 percent this year, but after adjusting for timing of certain payments, the report estimates such …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gaps

State Agencies Bulletin No. 2243.2

… return received by OSC **Please note the employee could have multiple returns for the same check date if multiple …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-report

Opinion 88-46

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by a bank or trust company located and authorized to do business in this State, obligations of the United States … of the United States and the State of New York, they do not authorize investments in obligations guaranteed by …

https://www.osc.ny.gov/legal-opinions/opinion-88-46

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme

… taxpayer dollars intended for public services and capital improvements in New York City, was sentenced to one … “In this case the theft of U.S. taxpayer funds through grant fraud is driven by nothing more than greed,” said Scott … program grants to support Angeldocs programs and capital grants to improve the Angeldocs facility. To obtain …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executive

DiNapoli Releases July State Cash Report

… the Division of the Budget (DOB) reduced the projection for General Fund transfers to Capital Projects funds this … million and indicated these transfers, largely intended for assistance to the Thruway Authority, will instead be made … year, $2.3 billion, or 5.1 percent, higher than last year for the same period. Significant increases include spending …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-report

DiNapoli Releases April State Cash Report

… the financial plan going forward. Through April 30, All Funds receipts totaled $12.1 billion, a decline of $845.1 … the filing of their federal and state tax returns. All Funds spending totaled $11.7 billion through the first month, … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-report