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Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… New York State Comptroller Thomas DiNapoli's Communications Director … a full response after a thorough review." … New York State Comptroller Thomas DiNapolis Communications Director …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … not available. … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … or attorney); (use of tax moneys to obtain storage space for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… the $15 billion gap in revenue created by the pause on congestion pricing. The report lays out possible sources … the MTA’s substantial capital needs and emphasizes areas of capital work expected to receive funding in its next … state make in the coming months will determine the future of the transportation system for years to come,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 thermal coal mining … list of the companies is available at https://osc.state.ny.us/press/docs/thermal-coal-list.pdf . About DiNapoli’s …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements … of Temporary Loans Outstanding State Fund Structure and List of Joint Custody Funds Other supplemental information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is … sound business practices. The Board did not audit claims to ensure that all Village payments were supported and in …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System Program (Program) through a … usage of requisitions, e-invoicing and auto-sourcing. The use of the Enterprise Services Automation module to improve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewIX.2.A Acronyms – IX. Federal Grants
… and Budget (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfLake Placid Central School District – Investment Program (2023M-94)
audit, lake placid, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-central-school-district-2023-94.pdfDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all counties, cities, towns and villages in New York …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full op-ed is … AI applications, such as chatbots. And now, with last year’s widespread introduction of generative AI tools that can …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). About … Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) across the State. The …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOpinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … supervisor in fiscal matters, however, the courts in this State have generally referred to the supervisor as the … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46