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II.2 New York State Accounting Policies – II. New York State Financial Accounting
… fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B … disposition of state revenues or govern how or when state funds are spent. References to these statutes are included in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesHammondsport Central School District – Investment Program (2024M-63)
… with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Required Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire … the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County Special Districts and …
https://www.osc.ny.gov/local-government/required-reportingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… and individuals who depend on state funding. The General Fund balance as of March 31, 2017 was $7.7 billion, with … year. Reserves represented more than 13 percent of General Fund disbursements in SFY 2015-16, primarily because of … to economic development, mental health, health and social welfare. Debt capacity for State-Supported debt under the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller DiNapoli Releases School Audits
… fund balance, the district’s recalculated unrestricted funds were about 11 percent of the appropriations in the … 2015-16 budget. The district also maintained five reserve funds with balances totaling $35.6 million as of June 30, … intentions for funding, using and accumulating reserve funds. BOCES officials also did not prepare a formal analysis …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Objectives To determine whether tenants living in Mitchell-Lama developments supervised by Homes and … or improvements where warranted. Title 9 of the New York Codes, Rules and Regulations (Regulations) outlines … of $100,000 or more. Ensure Program staff maintain a current and accurate list of the DHCR-supervised developments …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… and actuarial assumptions recommended by NYSLRS’s actuary, who is required to complete an annual report. The … will increase 11 percent and 16 percent, respectively. The actuary found that retirees and beneficiaries were living … primary factors that led to an increase in the rates. The actuary cautioned that economic turmoil and extraordinary …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s … are currently financed almost exclusively through charges on the electric and gas bills of the state’s utility … equipment and residential energy efficiency improvements. Out of all states, New York ranked 28 th in the share of tax …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds as well as estates in the treasurer’s custody and found … appropriate records, and properly reported court and trust funds. However, auditors identified $239 that improperly … Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award … fiscal years. The board also did not develop long-term financial and capital plans or a fund balance policy or … district or documented plans to establish a water district near these improvements; therefore, it provides no benefit to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… continued operating deficits and inadequate reserve funds, according to a follow-up audit issued today by New … continued operating deficits and inadequate reserve funds according to a followup audit issued today by New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… pay back $46,646 in restitution. Her thefts were brought to light during a joint investigation by State Comptroller … in Yates County Court that she stole cash payments made to the town for property taxes and fees for marriage … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… Irene,” said State Comptroller DiNapoli. “Thanks to my partnership with United States Attorney Carla Freedman and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14