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DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… State Common Retirement Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and … the Fund well for the future as the world transitions to a low-carbon economy,” DiNapoli said. “The Fund is a … risks and pursuing opportunities created by efforts to address the climate crisis. These latest commitments will …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $4.9 billion in February were $21.6 million above the state’s latest … “This year’s budget assumed relatively modest growth in tax revenues, and so far receipts have been higher than initially expected,”DiNapoli said. “The state is in a strong fiscal position but there is volatility that …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… Please see Section 5.A - Selecting the Appropriate Voucher Style of this Chapter to ensure a voucher using funds that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingImproper Episodic Payments to Home Health Providers (Follow-Up)
… Purpose To determine the implementation status of the two … in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followDiNapoli: NYC Spending Priorities Shifted During Pandemic
… for low-income New Yorkers ($75 million) and expanded slots for the Summer Youth Employment Program ($57 million). …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicTown of Ellicott – Justice Court (2015M-111)
… not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current … Take action to recover any money due to the Town and New York State and segregate duties over receiving and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfCUNY Bulletin No. CU-589
… will give agencies time to correct employees’ records, if necessary, prior to the automatic processing of the July … record will not be updated. Position and Job do not match If the Position Number equals the NYS Position Number on the … Increment Code Missing Invalid Increment Code/Salary If the increment code is 0701 or 0703 and the salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfOther Bulletin No. 36
… Employees Employees designated management or confidential in the bargaining unit 96 who meet the eligibility criteria … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 600) Employees with a Pay Basis Code … taxable gross and will be reported on the employee’s Form W-2. Undeliverable Checks If the agency has made an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… made in related court filings and proceedings: MELIN was first elected treasurer of the PFD in 2013. From December …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisFund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) 2020-21, the General Fund balance was $20.3 billion, an …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. “The New York … that were classified by DEC as posing the greatest risks if they failed. They found that some dam owners had not … to a dam that indicates the level of damage that may occur if the dam was to fail. The failure of a Hazard Class B dam …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesVillage of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production operations for the … approximately $678,000. Key Findings Village officials do not have written procedures for reconciling water produced …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… Purpose of Audit The purpose of our audit was to evaluate the District’s process and procedures for the procurement of … million. Key Findings The procurement policy’s regulations do not provide guidance or requirements for seeking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… Buffalo, and New York City received a combined $236.4 million in commitments for projects to redress harm to … There are over 20 new or modified clean energy and clean vehicle tax credits available through the IRA. IRA tax … the same, state residents could benefit from at least $3.4 billion over the life of the program. Additional benefits …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village checks to herself …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … refunding escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out (2,163,759) (348,046) (2,273,187) (219,076) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1