Search
XV.6.A Split Payroll – XV. End of Year
… will generally apply to all funds except Federal Funds and Capital Projects Funds. Fiscal Year Payroll Check Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and … 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… executive accused of pocketing taxpayer dollars intended for public services and capital improvements in New York … Grand Larceny in the Second Degree, and she faces up to 15 years in prison. Dorothy N. Ogundu, engaged in a … Edward J. Keegan, Jr. Executive Deputy Attorney General Kelly Donovan leads the Criminal Justice Division. The joint …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for … basis, spending is forecast to total $108.1 billion, a 16.5% year-over-year increase and an almost 40% increase …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: State Pension Fund Value $194.3 Billion
… fiscal year. Employer contribution rates are determined by investment results over a multi-year period along with … staff, including Comptroller DiNapoli and the Fund’s Chief Investment Officer Anastasia Titarchuk, concluded that “The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, … are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterIX.2.B Terminology – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. System for Award Management (SAM) is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyComptroller DiNapoli Releases School Audits
… East Quogue Union Free School District – Selected Payroll Practices and Information Technology (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… did not maintain ledgers during the 2012-13 fiscal year. Schenevus Central School District – Budgeting (Otsego …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Announces Third Quarter Results
… (7.6 percent), real estate (6.5 percent), absolute return strategies (2.6 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsUse of Federal Funding for Election Technology and Security (Follow-Up)
… City Board of Elections. Congress passed the Help America Vote Act of 2002 (HAVA) to help reform the nation’s voting …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followState Agencies Bulletin No. 165
… AC-230. The original AC-230 should be noted in the remarks section of the new AC-230. Also the Agency must notify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/165-changes-salary-refund-process-ac-230sIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for … manner. It is essential that state agencies understand the impact that disbursements have on the State’s checking … ACH is processed or the check is cashed by the recipient and clears the bank. Until such time reimbursement is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the … straight quarter of strong investment returns raised the pension fund’s estimated value to a new high,” DiNapoli said. … requested data. … The New York State Common Retirement Funds Fund estimated return in the second quarter of the …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 was 1.16 percent for the three-month period ending Sept. 30, 2019, …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsComptroller DiNapoli Releases School Audits
… and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and … budgets by appropriating unrestricted fund balance. As a result, by the end of the 2011-12 fiscal year, the district … retained. The $956,640 balance in this reserve as of June 30, 2013 was 14 times the amount of the district’s …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Thurston – Financial Management (2013M-280)
… to govern the level of fund balance to be maintained. As a result, the general and highway funds’ unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… card and subsequently wrote checks to her husband for reimbursement of the payments, for which the former …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-funds