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Awarding and Oversight of Statewide Interoperable Communications Grants

… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants

State Comptroller DiNapoli Releases School District Audits

… through 2020-21 budgets by a total of $3.7 million (16%) and appropriated fund balance totaling $3.5 million that … was not needed. Officials improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 … by $24.6 million, or approximately 5.2% over a four-year period. The board annually appropriated fund balance …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions

… Thomas P. DiNapoli today announced that American Electric Power (AEP), one of the largest carbon emitters in … grid more efficient and decentralized. In its American Electric Power: Strategic Vision For a Clean Energy Future … Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the …

https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissions

State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered

… P. DiNapoli today announced the New York State and Local Retirement System (NYSLRS) employer contribution rates for … remain the same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is also dropping the …

https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-lowered

Comptroller DiNapoli Releases Municipal Audits

… without providing independent oversight. City of Long Beach – Budget Review (Nassau County) Significant revenue and … market value and sell all real property or cooperative apartments at public auction or by private sale at the … on computers assigned to 10 employees, including four who routinely accessed personal, private and sensitive …

https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing

… This amount is significantly higher than the most recent forecast by the Division of the Budget contained in the … to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results … taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine months of SFY …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footing

DiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off

… shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … 17 cents of every dollar spent from DHBTF supported a new capital investment. “New York is at a crossroads. Far too … on operational costs. There are four major sources of revenue in the DHBTF: taxes and fees, bond proceeds, …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-off

DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects

… New York State’s Environmental Facilities Corporation (EFC) … serves a critical role in financing improvements to New York’s water infrastructure,” DiNapoli said. “New York has spent more on clean water and drinking water …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-water

IX.8.A Accounting for Federal Refunds – IX. Federal Grants

… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds

XI.12.D Closing Contracts – XI. Procurement and Contract Management

… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … Ballston Area Recreation Commission Board Oversight 2015M269 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Salamanca City School District – Financial Management and Payroll (2017M-138)

… officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The … amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Warsaw Central School District – Financial Management (2016M-278)

… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for … toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three … and reserves. Review all reserves at least annually to determine if the amounts reserved are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Port Chester-Rye Union Free School District – Financial Condition (2015M-147)

… District’s reserves were funded by transfers of surplus funds at year-end rather than through appropriations in … that could reasonably be paid for using existing reserve funds. Include planned transfers to reserves as …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147

Alexandria Central School District – Financial Condition (2016M-5)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The … budgets actually produced operating surpluses, and as a result, none of the appropriated fund balance was used. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

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