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XVI.4.A Cash and Investments – XVI. Financial Reporting
… Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification Section I60 - Investments – Securities Lending ) Process and Document Preparation: Cash … credit quality ratings of external investment pools, money market funds, bond mutual funds, and other pooled investments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… the town’s operations. Yates County – Court and Trust Funds The treasurer delayed turning over $44,940 of … unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were communicated confidentially to district officials. West Webster Fire District – Financial Management (Monroe …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… than projected, the city may be forced to cut services or find new revenue sources or funding partners. “New York City’s school faculty and staff, as well as students and families … had to contend with changing guidance, long-term school closures, remote learning and hybrid learning models, and new …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Comptroller DiNapoli Releases Municipal Audits
… the district could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York on Stronger Financial Footing
… Fund for the first time since 2008, according to a report on the recently enacted state budget released today by State … Still, the $143 billion budget continues to rely, in part, on temporary funding streams to attain balance. “After a … by the Governor and the Legislature,” DiNapoli said. “The on-time Enacted Budget seeks to keep spending growth to less …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… With significant new federal infrastructure and other funds available, the Thruway should demonstrate that it has … it is effectively prioritizing projects and targeting funds to essential capital projects. Report Assessment of New …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOther Bulletin No. 38
… CSEA Salary Increases: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to … Increase – 04/06/2017 Reason code CSL (Correct Salary) for ANN Pay Basis for transactions effective: 2016 Increase – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilFocus on Facts
… and Policy Insights, New York State Business Owners (March 2024) Performance of Industrial Development Agencies in New York State (May 2024) Tracking the Return: The Tourism Industry in New York City (May 2024) Welcome Back to New York, An Analysis of Post-Pandemic …
https://www.osc.ny.gov/focus-onNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The top three subsectors (hotels, restaurants and air transportation) account for almost 41 percent of all … the city remained closed, with 10 percent permanently shut down. Prior to the pandemic, hotel occupancy was 89.6 … of total tourism jobs and nearly 5 percent of wages. Air transportation and related services, including airport …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Leaves of Absence – New Career Plan for ERS Tier 1 Members
… ERS Tier 1 members covered by Sections 75h and 75i Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1504/leaves-absenceLeaves of Absence – Career Plan for ERS Tier 1 Members
… ERS Tier 1 members covered by Sections 75f and 75g Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1503/leaves-absenceLeaves of Absence – Career Plan for ERS Tier 2 Members
… ERS Tier 2 members covered by Sections 75f and 75g Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1508/leaves-absenceSodus Central School District – Software Management (2022M-64)
… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… [read complete report – pdf] Audit Objective Determine whether … compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Hancock Fire Department – Audit Follow Up (2018M-236-F)
… report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s … officers: President, Vice President, Treasurer and Secretary. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office … initiating corrective action. … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172State Agencies Bulletin No. 2061
… 007X, 9900, 0008, 006X, 003X, 002X, 008X, 0099, 2222. Inc Code Req Review – if the increment code on the employee’s … do not match Increment Code Missing Increment Code Invalid Inc Code Req Review Sal Below Hiring Rate Empl Req Review to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Other Bulletin No. 46
… Parity Salary Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to … Rate Change/CSL (Correct Salary) if the Pay Basis Code is ANN. The row will be inserted using the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-46-state-university-construction-fund-scf-management-and