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Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are required to …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsOpinion 95-26
… engaged to assist in the administration of these funds; and (3) to pay for improvements to property owned by …
https://www.osc.ny.gov/legal-opinions/opinion-95-26DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… for the next capital program and being transparent about how and why they were chosen will be key for stakeholders, especially the … NYC Transit’s Livonia Street and 241 st St. repair yards, estimated to need $150 million in repairs in 2013, have been …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsNYS 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 …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewDepew 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.pdfCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
Cattaraugus County Industrial Development Agency Community Benefit 2014M344
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of … The use of the Enterprise Services Automation module to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial Operations REV. 09/14/2015 … In 2009 New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… of project performance related to job creation and capital investment. Four companies received sales tax exemptions that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectVillage 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-180IX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… percent less ($22 million). Estimates calculate the annual investment needs in local water systems at $535 million and … construction items as major impediments to infrastructure investment as well as spending restraints from the state’s …
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
… Many artificial intelligence (AI) products have come out of these advances, and many are being put to use by … trend is also evident in government institutions. My recent report on AI governance in New York City found that … ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change …
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)
… Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment … crisis caused by the COVID-19 pandemic escalated the need for programs that provide housing stability. As such, the … Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, families, and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North RoseWolcott Central School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible technology purchases
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actOpinion 89-35
… company located in and authorized to do business in New York. You ask whether the town comptroller may be authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25