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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… costs, such as equipment, supplies and contractual services for capital projects. District officials are … disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… or adjustments needed to correct vouchers that used an interagency vendor id (beginning with ‘042’) must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… and best funded in the country, allowing New York's public workforce to retire with the knowledge that their … to 7 percent. The median assumed rate of return for public pension funds is 7.62, according to a February 2016 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18Review of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… and effectiveness of work performance and could compromise worker and passenger safety. Key Recommendations Improve the … their work performance is efficient and effective and that worker and passenger safety is not compromised. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsDiNapoli Releases Bond Calendar For First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City, and their major public authorities during the … planned sales of $4.27 billion include $2.97 billion of new money and $1.30 billion of refundings or reofferings as …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterFrequently Asked Questions – World Trade Center Presumption
… file a Notice of Participation on or before September 11, 2026. There is no deadline for you to file for a World Trade … Trade Center accidental disability benefit by filing an Application for World Trade Center Accidental Disability … to my beneficiary? If you die within 25 years of your date of retirement and a valid World Trade Center notice was …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsComptroller DiNapoli Releases School Audits
… his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School District , Randolph Academy Union Free School District , … announced completed audits of the Chazy Union Free School District Dobbs Ferry Union Free School District Haldane …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… ----- ----- (21,893,273) ----- (21,893,273) ----- Interest on long-term debt 6,068,121 ----- ----- ----- (6,068,121) … 884,907 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesApplication for Article 15 Disability Retirement (RS6340)
For NYSLRS Tier 3, 4, 5 and 6 members to apply for Article 15 disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6340.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… did not include any Board members’ initials to indicate they were audited. The remaining 27 claims totaling $298,442 … the Treasurer’s work. Audit and approve all claims before they are paid. Establish procedures to review and certify … District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a … and various highway projects. A segregation is the authorization issued by the Division of the Budget (DOB) to … An appropriation is a statutory authorization against which expenditures may be made during a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewNYS Common Retirement Fund Reports Second Quarter Results
… Fund had a strong first half year, assisted by a surging stock market," DiNapoli said. "However, we remain focused on … pension fund is prudently diversified to smooth out the stock market rollercoaster, and maximize sustainable …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsCity of Dunkirk – Budget Review (B24-1-10)
… days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date on which … fund balance in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), ($1,163,085), ($247,482), … budget includes a planned deficit in water, wastewater and boardwalk funds which will further negatively impact the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, leaving fewer dollars for improving our infrastructure,”DiNapoli said. “While the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)
To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdfDiNapoli Releases July State Cash Report
… through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … in settlement revenue provides solid financial footing for the time being,”DiNapoli said. “State leaders need to … to address a variety of needs, but it should not be used for ongoing purposes.” Total receipts increased 7.4 percent, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not … that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit … documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select