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Selected Aspects of Discretionary Spending

… Purpose To determine whether the Central New York Regional … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … necessary for such costs. Key Findings The Authority did not have formal policies that explicitly outlined whether …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1

Savings Programs: NY 529 and NY ABLE

… component of the college savings program with the New York State Higher Education Services Corporation. He is also … for qualified educational expenses. If you're a New York State taxpayer, you can also benefit from the state tax …

https://www.osc.ny.gov/savings

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) …       OTHER FINANCING SOURCES (USES):             Proceeds of refunding bonds         38,045,000 38,045,000 Proceeds of …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

Compliance With Executive Order 88 – Energy Efficiency in State Buildings

… 88 Guidelines. The audit covered the period from April 1, 2014 through October 17, 2019. About the Program EO 88, …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildings

Government-Wide Financial Data – 2021 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions

… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 82 …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executions

Government-Wide Financial Data – 2022 Financial Condition Report

… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

DiNapoli: State Financial Condition Improving

… New York state’s short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 Enacted …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improving

Real Property Portfolio

…   Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for … fiscal year ending incomplete iterations of its property list. Some of the changes to the real property portfolio were …

https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio

New York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target

… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at an estimated … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-target

DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities

… New York State Comptroller Thomas P. DiNapoli today visited Ridgewood … The Comptroller's Office has deposited $10 million in state funds in each of the two bank branches. "Residents of …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communities

DiNapoli: Farms Generated $5.7 Billion for New York Economy

… New York state farms generated $5.7 billion in revenue in … more than 55,000 workers in 2017, according to the latest available data from the U.S. Department of …

https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economy

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at  Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the  Reading Room  for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… The board has adopted a code of ethics and purchasing and investment policies as required by statute and policies on …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0

Opinion 91-50

… Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State Comptroller … Whether …

https://www.osc.ny.gov/legal-opinions/opinion-91-50

Pension Contribution Rates to Decrease for Fiscal Year 2015-16

… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year 2015-16, New York State Comptroller Thomas P. DiNapoli announced today.  The …

https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16

The Arc Erie County New York – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) …

https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual

IT Asset Management (2022-MS-2)

… , Gloversville Enlarged School District [pdf] , Kings Park Central School District [pdf] , Lewiston-Porter Central …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

Government-Wide Financial Data – 2023 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and  Capital grants and contributions, …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data

DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks

… According to a report released today by State Comptroller Thomas P. … will face cash flow challenges as soon as next month due to billions in state aid payments for health and education, … delayed state tax revenues and additional spending to fight the coronavirus. "The state’s strong cash position …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeks