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II.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
… and renewable energies. If a particular company is not ready to move away from its reliance on thermal coal mining …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… of canceled check images and journal entries. Paid $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Director Jennifer Freeman made the following statement today: "It's disappointing and shocking that a regulator … Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesOrient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Opinion 89-35
… delegate the investment function, subject to standards and guidelines prescribed by the board (23 Opns St Comp, 1967, …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… accounted for $748 million in 2012. The relative burden of servicing debt has increased only slightly because low …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with … Trust Fund Corporation (HTFC). HTFC’s Office of Community Renewal receives federal funding from the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… impacts. I encourage my colleagues in government to join me in ensuring that AI systems work to further the greater …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… Woodbury, Hicksville, Merrick, Oceanside, Smithtown, Melville, Dix Hills, Farmingdale, Miller Place, Staten …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… as a result of recent shareholder proposals he has filed on behalf of the New York State Common Retirement Fund … a top priority.” The Fund engages with portfolio companies on a range of issues to address investment risks and … and Vulcan Materials. The companies were selected based on their relative high carbon emissions and all have agreed …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the … and maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit … SFS were: The creation of a standard financial management system (FMS) for State agencies. The consolidation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… review and revise Village policies as necessary. Adopt an investment policy. Conduct a thorough and deliberate audit of …
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)
… related to job creation and capital investment. Four companies received sales tax exemptions that exceeded … verified and supported. Develop procedures to monitor that companies’ actual capital investments are consistent with … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityIX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated Standard … Numbering System Identification Number for Grantees and Payees ED Department of Education EFT Electronic Funds … Food and Nutrition Services GAD Grant Award Document GAO General Accounting Office (Federal) GMS Grant Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 92-28
… receipt. (4) Interest on such tax anticipation notes is a charge for which the school district, and not the library, is … library or cooperative library system upon the written demand of its trustees. Thus, pursuant to section 259(1), … municipality or school district treasurer or, upon written demand of the library trustees, paid over to the treasurer of …
https://www.osc.ny.gov/legal-opinions/opinion-92-282024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, … by Business Unit and Department Fund Structure and List of Joint Custody Fund …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds