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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds … the Government-wide Financial Statements - Statement of Net Position. Debt service payments are generally … Fund contributions (transfers). Capital assets and the liability for capital debt are reported in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1619
… To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … details on Paid Family Leave are available at: www.ny.gov/PaidFamilyLeave . State employees may find additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Comptroller DiNapoli Releases Municipal Audits
… website, as that was the version presented to the public. By not providing accurate budgeted figures timely for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … physical accessibility at selected town facilities. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The … the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fairview … – Financial Operations (Dutchess County) The board and district officials did not properly manage and oversee … is not structurally balanced because it includes a subsidy from the general fund to finance its operations. The proposed …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… general town-wide fund was understated by $337,470 and the highway part-town fund was overstated by $363,081. The … increase the significant fund balances in the general and highway TW and TOV funds. Town of Windsor – Financial … sewer charges. Auditors identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. … (if any) must be reported (as a positive number) in the new code 633 – Due to Financial Institution for Overdrawn …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportForms
… Save Time with Retirement Online Skip printing forms, having them notarized … To request the direct transfer of funds from a qualified plan in order to purchase optional or previously withdrawn …
https://www.osc.ny.gov/retirement/formsSecurity Delivery Instructions
… number OUF and/or Kelmar Associates will reply to your email with authorization to deliver securities … 6060-9420 (also use if an "omnibus account" is provided as a fund account) If securities cannot be delivered via ACATS, … such as DTC Free Delivery, DRS or DWAC may be authorized by OUF and/or Kelmar. Email [email protected] …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… administering agencies to provide state leaders and the public with justification if funds are not spent, along with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesState Comptroller DiNapoli Delivers Inaugural Address
… speech is available on the Comptroller’s Facebook page . PHOTOS will be available on the Comptroller’s Flickr page on …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state Department … of essential health services to thousands of New York City school students at no cost to their families through school-based centers. Unfortunately, our audit found the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli Audit Finds Gaps in NYC School Safety Planning
… and emergency situations in New York City’s schools need to be more strictly enforced by New York City’s Department of … align and comply with the state regulations and guidance; Work with SED to develop a process to submit school safety … outside documentation into the district plans, including how drills are tested with local and county emergency …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planning