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Cash Basis Report - July 2024
Comptroller’s Monthly Report on State Funds Cash Basis of Accounting - July 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-july-2024.pdfNew York State Common Retirement Fund - Fiscal Year-End Value 1996-2020 – Chart
Chart of the Fund’s value and rate of return in prior years.
https://www.osc.ny.gov/files/press/pdf/nyscrf-values-chart-2020.pdfCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit … to the Fund. Our initial audit report, which was issued on August 13, 2015 determined that there were weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDiNapoli: After-School Provider Misused $194,320 in Public Funds
… (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 in … the inappropriate payments, ensure SCO compliance with its contract terms and take steps to increase monitoring of all …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsDiNapoli: City of Corning Audit Details Stolen Funds
… fines, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The clerk, Stephanie … audit. For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/cities/2014/corning.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsPension Funds Break New Ground on Board Diversity
… New York State Comptroller Thomas P. DiNapoli today announced that the New York Common Retirement Fund (Fund) has reached … to a separate Fund proposal which was co-filed by the Connecticut Retirement Plans and Trust Funds, The City of …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the … attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third largest public pension fund in the country, is one of the first to offer credit financing …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively … local governments, nonprofit organizations and other vendors. The recent Enacted State Budget for State Fiscal … of contracts. OSC’s oversight adds tremendous value, and contract review was completed in an average of just 5.3 days …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOlean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, … work. Obtain an annual audit by an independent public accountant, as required. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Schuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and consistently, provide a system of internal controls to account for and safeguard court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials … filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Orleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Columbia County – Court and Trust Funds (2014M-353)
… Key Findings We identified 15 instances of abandoned property that were not turned over to the State Comptroller. … Recommendations Ensure that all moneys deemed abandoned property are turned over to the State Comptroller in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353