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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… however, additional disclosure of reconciling items is required. The reconciliation could be presented on an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… for a diploma. New York City’s Department of Education (DOE) is responsible for ensuring that its public high schools … of instruction for a diploma. DiNapoli recommended that DOE ensure that NYC high school students receive an arts education that complies with SED regulations and that DOE work with high school officials to increase compliance …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsCapital Planning
… Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. NFTA’s fiscal 2015-16 capital spending plan totaled $68.7 million. Key Findings During our audit … shelters; NFTA’s radio and train control systems; its rail station escalators; and the light rail’s catenary system, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOversight and Collection of Snowmobile Registration Fees
… clubs pay a reduced registration fee of $45, while non-club members pay $100. The Department retains $10 of each … registrants provide a valid voucher and certify they are club members to qualify for the reduced fee. A Memorandum of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School … at 518-474-4015 or email: [email protected] . Cold Spring Harbor Central School District – Competitive Quotes … today announced his office completed audits of the Cold Spring Harbor Central School District Glen Cove City School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Safety at Stations (Follow-Up)
… a SIR Infrastructure Department Station Inspection Form (Form). The completed Form is reviewed and, depending on the severity of the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followCareer and Technical Education
… high-growth, high-demand fields in accordance with labor market needs; expand and upgrade delivery and availability of … not show how existing CTE programs aligned with labor market and student demand. Information provided did not …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationDiNapoli Honors Caribbean Leaders
… in honor of Caribbean Heritage Month. “We gathered in Brooklyn to celebrate the Caribbean community and recognize … of the event are available on the State Comptroller’s Flickr. State Comptroller DiNapoli honored Roxanne Persaud, … poet, painter, actress; Angela Yee, host of Power 105.1’s The Breakfast Club; and the Brooklyn Caribbean Literary …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersComptroller DiNapoli Releases Municipal Audits
… fulfill his fiscal responsibilities because he failed to provide oversight of the bookkeeper, who performs all … audit period showed that these claims generally appeared to be valid expenditures. Village officials were unable to provide documentation to show that they obtained the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli Op-Ed in Crain's New York Business
… on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full … received more money than they sent to Washington, D.C., in taxes in federal fiscal year 2020. It was true even for New York, … on the need for greater transparency and accountability in budgeting for the use of federal relief funds …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… County Sheriff Dominic Dagostino announced the guilty plea of Muhammad Adnan Saeed, owner of Sublime Medical Transportation, for stealing over $700,000 … scheme in order to bolster his own profits at the expense of New Yorkers,” DiNapoli said. “The Medicaid program …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudUpdate Your Contact Information
… and email address. That way you’ll be sure to receive the tax information, news, correspondence and statements we … also choose email and get notified when your 1099-R tax form is available online in January and for your Retiree … paper forms take longer to process. Secure Contact Form Fill out all required fields on the secure contact form . …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Police Bulletin No. SP-146
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-146-2012-2013-state-police-fitness-bonus-paymentDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and … as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent … The City of Corning home to a Fortune 500 company and serving …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureModel Code of Ethics for Local Governments - Frequently Asked Questions
… private employment that violates Section 805-a(1)(c) or (d) of the General Municipal Law. General Municipal Law … In addition, General Municipal Law Section 805-a(1)(d) states: No municipal officer or employee shall…receive, or … claim with regard to his or her spouse’s involvement in an accident with a municipal vehicle. Depending on the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … Or you may choose a lower monthly benefit to provide for a possible payment to a designated beneficiary after your … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Receiving …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose … payment options, all of which will provide you with a monthly benefit for life. For example, you may elect the … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or you may choose a lower …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-election