Search
II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial statements … Cash Receipts, Disbursements 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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsNYS Comptroller DiNapoli Announces Coal Investments Under Review
… strategy to the recommendations of the Decarbonization Advisory Panel convened by Governor Cuomo and Comptroller …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
New York State Comptroller Thomas DiNapolis Communications 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-servicesExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …
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)
Orient Fire District Cash Reserves and Credit Cards 2015M319
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… complete report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC … $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOpinion 89-35
… - transfer of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make … the keeping of separate appropriation accounts, preventing funds or appropriation accounts from being overdrawn and, … the counter-signature of the supervisor, the drawing of funds or appropriations (Town Law, §34[2][a][b]). Finally, …
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
… capital spending on roads, bridges and water and sewer systems declined by approximately 8 percent between … The decline in local government spending on water and sewer systems was significant. In 2012, combined spending was … ($47 million) less during that time frame and spending on sewer systems was 10 percent less ($22 million). Estimates …
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)
… Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME … and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic relief for individuals, … Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant HOME Investment …
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
… such as the one my office conducted in New York City, can help drive change by raising awareness of where risks lie. … 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-accelerationIII.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 …
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)
… report - pdf] Audit Objective Determine whether the Board appropriately evaluated projects prior to approval and … that received financial benefits. Key Findings The Board properly evaluated projects prior to approving financial benefits. The Board could improve its monitoring and verification of …
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)
… The Cattaraugus County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the …
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)
Village of Spring Valley Financial Activities and Information Technology 2012M180
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
… Enterprise Services Automation FGA Federal Grant Award FCS Food and Consumer Services FNS Food and Nutrition Services GAD Grant Award Document GAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… Funding Corp. out of millions. Instead of investing his client’s money safely, Eckstein, a registered CPA, used their … that time, Eckstein, who was a registered CPA, assured his client that the investment was safe, had no risk, and the principal would be returned after a two-year …
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
… their physical operations and facilities face from rising sea levels, flooding and other climate change impacts. … is reportedly vulnerable to extreme weather and rising sea levels. The proposals ask these companies to publish …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksOpinion 92-28
… (interest earned on) -- Taxes (time for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of … library fund moneys is credited to the library fund. (2) A school district should pay over to the library fund or the … Concerning the relationship between a city school district and a city school district public library in …
https://www.osc.ny.gov/legal-opinions/opinion-92-282024 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-funds