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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller … Crains New York Business published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessLegal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … The Attorneys for Children Program (AFC Program) provides legal representation and associated support services (e.g. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … officials overpaid two employees a total of $1,715 for unused leave. Manhasset Union Free School District – … capital plans until the Cayuga County Health Department forced the board to submit a plan. The audit included 11 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… help make sure the Fund’s allocation benefits New York’s “main street” businesses, it has set certain parameters with …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli Releases Report on Tax Check-Off Donations
… in the 2019-20 state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. DiNapoli. A report issued by DiNapoli’s office in 2014 found that large … spent on the intended purposes in a timely manner. The report released today found that 14 funds had higher balances …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsIX.12.K Functional Clearance Patterns – IX. Federal Grants
… for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsMoriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… earnings were maximized. Had officials invested available funds in a financial institution with higher available … the audit period. Key Recommendations Ensure available funds are invested, within legal limits, to maximize interest … monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 … intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health … BOCES officials did not take corrective action to return funds to the component and participating districts. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMount Sinai Union Free School District – Financial Management (2013M-227)
… $7.1 million. Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Town of Butler – Financial Management (2024M-119)
… unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and … and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119DiNapoli Announces State Contract and Payment Actions for September 2016
… announced today his office approved 1,685 contracts valued at $2.75 billion and approved nearly 1.7 million payments … rejected 162 contracts and related transactions valued at $330 million and nearly 1,400 payments valued at nearly $4.2 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… withdrawn from the Paris Agreement, but in New York ‘We Are Still In’ and committed to making the Paris Agreement’s … pension plan well-funded and invested in the emerging low carbon global economy." As a member of the We Are Still … of one of the largest pension funds, continues to heed that call and set the bar higher," said Mindy Lubber, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library Operations (Nassau County) The board has not … of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases December State Cash Report
… State tax collections of just under $8 billion were $474.2 million … anticipated, with another $1.3 billion expected. "Strong tax collections in December added to a positive short-term … primarily because of settlement and assessment revenues. Tax collections through the first three quarters increased …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportMonitoring and Administration of Public Protection Grant Programs
… administering and monitoring selected public protection grant programs to ensure expenses are allowable under the … The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that were active during the period July 1, … To that end, the Division administers State and federal grant programs aimed at crime prevention and control. Its …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsCity of Amsterdam – Budget Review (B20-5-8)
… property registration fees, metered sewer rents and golf course fees which may not be realized. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albion Central … district officials overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Officials could … School District – Extra-Classroom Activity (ECA) and Scholarship Funds (Chautauqua County) ECA and scholarship …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment Partnerships … and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding