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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. …
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
… TOWN LAW, §§20(3)(b), 29, 34, 124, 125; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 10(1)(ii)(d)(3), 23(2)(f); … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by … governments, excluding New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five … average annual spending of $2.3 billion by municipalities on roads and bridges. The decline in local government …
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)
… Partnerships Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is the State’s … provide housing stability. As such, the Coronavirus Aid, Relief, and 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-communityDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… criminal justice, health care, teacher evaluations and job recruitment applications. New York City has been a forerunner …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationCattaraugus 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-communityIX.2.A Acronyms – IX. Federal Grants
… Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog of Federal Domestic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsIII.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 partnership … deploying and maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, … Some benefits of SFS were: The creation of a standard financial management system (FMS) for State agencies. The …
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)
… disaster recovery plan, or a sufficient information breach notification policy. Key Recommendations Periodically review …
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)
… complete report - pdf] Audit Objective Determine whether the Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … Determine whether the Board appropriately evaluated projects prior to approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… Targets DiNapoli filed proposals seeking lower greenhouse gas (GHG) emission targets at five companies: Antero … Midstream, an energy midstream company focusing on natural gas, announced its net-zero by 2050 emissions target. Vulcan … by 2050 scenario, which estimates a 55% drop in natural gas demand from 2020 levels. The report would give the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… thank them for their continued partnership with my office and diligence in bringing Eckstein to justice." … in April 2018 yielded thousands of pages of financial documents. Eckstein and Brody were ultimately revealed to … with a username and password for www.conmacfunding.com to view their account statement and growing account balance, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOpinion 92-28
… to operate until tax revenues are received. 1962 Opns St Comp No. 62-978, unreported, is superseded to the extent … fund or, if the library board of trustees has demanded in writing payment of taxes, pay the moneys to the library … and not to the general fund of the sponsor (1986 Opns St Comp No. 86-54, p 86; see also Buffalo Library v Erie County …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Conesus 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-46Apalachin 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 … Apalachin Fire District Oversight of Financial Operations 2013M25 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65CUNY Bulletin No. CU-569
… CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan Affected Employees All … resolution includes the creation of a new after-tax 403(b) ROTH option. Effective Date(s) Institution Paychecks dated … OSC Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency update will be available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cuny2024 Annual Cash Basis Report on State Funds
… of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General Obligation Debt Future … Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds2025 Annual Cash Basis Report on State Funds
… of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General Obligation Debt Future … Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds2023 Annual Cash Basis Report on State Funds
… of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General Obligation Debt Future … Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts by …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds