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City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Town of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage … the ambulance service as a Town department in accordance with law. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… Common Retirement Fund (Fund) has committed $20 million to the Tribeca Venture Partners Growth Fund to invest in local companies, New York State Comptroller Thomas P. … State Common Retirement Fund has committed $20 million to the Tribeca Venture Partners Growth Fund to invest in …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programNYS Common Retirement Fund Reports First Quarter Results
… 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly investment …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: State Tax Receipts Outpaced Projections Through December
… to higher costs in non-Medicaid public health and public welfare. All Funds spending through December was $1.2 billion …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Waste Management 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingState Comptroller DiNapoli Releases State Audits
… were submitted late (one by more than five months), and six of the agencies did not explain why significant amounts …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli Releases May State Cash Report
… according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. Total … after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Thomas P. DiNapoli today announced that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York … Retirement Fund. DiNapoli also announced the appointment of Louis Dubin, a member of REAC since 2003, as the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to … that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsControls Over Federally Funded Programs and Maximization of Federal Funding
… network of local organizations that provide weatherization services, including air sealing to prevent air infiltration and reduce drafts, insulation to reduce heat loss, and modifications to heating … Energy (DOE) and the U.S. Department of Health and Human Services (HHS) and must expend and account for WAP awards in …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… Thomas P. DiNapoli today announced his appointment of Navyug “Nav” Patel as deputy chief investment officer of the New York State Common Retirement Fund. Patel has … deputy CIO since July 2018. “Nav Patel brought a wealth of investment skills to the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… to $95.1 billion. As a result, the state is projected to near its debt limit, with room under the state’s debt cap …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Fiscal Year 2022-23 Enacted Budget Analysis
… $220,472 5.3% $47,492 27.5% Note: SFY 2022-23 estimates are DOB projections included in the FY 2023 Executive Budget … the State’s statutory debt caps. Since the Debt Reform Act only counts “bonds or notes,” this utilizes a loophole to … State revenues. Policymakers should seek to utilize pay-as-you-go financing, rather than debt, to the greatest extent …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdf