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New York State Financial Reporting
… Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of the …
https://www.osc.ny.gov/reports/financeVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 … of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish and adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428DiNapoli Releases Year-End State Cash Report
… Fiscal Year (SFY) 2016-17, a decline of $300.1 million or 0.4 percent from last fiscal year, according to the state … year totaled $156.4 billion, an increase of $3.1 billion, or 2 percent, from a year earlier. Total receipts ended the … billion in federal aid during SFY 2016-17, up 8 percent, or nearly $4.1 billion, from the previous year. All Funds …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… adoption of its Responsible Workforce Management Policy and Principles (Policy). As part of the Fund’s investment due … an evaluation of relevant workforce management policies and practices. DiNapoli will discuss the importance of … because they have the ability to enhance the performance and resilience of portfolio companies and, in turn, our …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityCity of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … deposits and disbursements for each fund. … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. As of December … was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Speculator – Financial Condition (2013M-381)
… have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash … eliminate the fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 94-11
… of a fire district generally may not expend district funds in connection with a celebration of the district fire … anniversary. The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary … commissioners of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11DiNapoli: State Pension Fund Value $178.1 Billion
… actuarial assumptions, including wage growth, inflation, age of retirement and mortality. The Fund’s long-term …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and … years. Contributions then jumped to more than $124,000 when the $1 license application check-off box was instituted …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli Releases Report on Tax Check-Off Donations
… PIT check-offs have collected nearly $59 million in total donations. In 2014, DiNapoli's office released a report … tax check-off contributions are put to use, requiring that donations be disbursed within the year they are received to … revenues. Read the report , or go to: http://osc.state.ny.us/reports/budget/2018/tax-check-off-programs.pdf . Find …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… announced that the New York State Common Retirement Funds estimated overall investment return was 3355 percent …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… used American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly monitored to prevent fraud, waste, and … monitoring of employees paid with Recovery Act funds found that Metro-North officials could better monitor …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0NYS Common Retirement Fund Reports Estimated First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2022-23 was -8.24% for the …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsVillage of Lyons Falls - Board Oversight (2018M-174)
… the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key … the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftTown of Ballston - Water Fund Financial Operations (2023M-60)
… provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately relevied, … an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Opinion 88-21
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of new developments] may be achieved by the creation of a single, centrally located park benefiting all town residents … requirements. This is not a tax at all but a reasonable form of village planning for the general community good." (18 …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Town of Adams – Justice Court Operations (2020M-163)
… whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during … whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163