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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately … supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159DiNapoli: State Pension Fund Value $194.3 Billion
… estate and real assets (9.66 percent) and absolute return strategies and opportunistic alternatives (3.85 percent). The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOpinion 88-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-46DiNapoli: State Faces Potential Budget Gaps
… 2 percent, outyear gaps will occur beginning in SFY 2018-19. Based on DOB’s projections, DiNapoli’s report estimates … percent. The Enacted Budget Financial Plan relies on $5.9 billion in temporary or non-recurring resources, excluding … state-supported debt capacity will decline from $4.9 billion in SFY 2015-16 to $105 million in SFY 2019-20. The …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsState Agencies Bulletin No. 2243.2
… staff via a link on the PayServ Bulletin Board. The first tab of the report , Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report , Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report , Returns for Agency Notifications, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportComptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … District – Selected Payroll Practices and Information Technology (Suffolk County) Time and attendance records are …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency maintains the responsibility for … In very limited circumstances the cognizant state agency maintains the responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresTown of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, … 1, 2011 through December 31, 2013. Background The Town of Thurston is located in Steuben County and has … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Comptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central School … his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsUse of Federal Funding for Election Technology and Security (Follow-Up)
… in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About … (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the nation’s voting process. HAVA established minimum election administration standards and created the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the third quarter of the state fiscal … continue to provide retirement security for the pension fund's more than one million members, retirees and … The New York State Common Retirement Funds Fund overall return in the third quarter of the state fiscal …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy needs additional federal …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… mortgages (24.6 percent), private equity (9.6 percent), real estate and real assets (8.9 percent) and absolute return strategies and …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the third quarter …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterXV.6.A Split Payroll – XV. End of Year
… the payroll period. Administration Payroll Payday is the Wednesday at the end of the payroll period. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollTown of Mooers - Cash Management (2020M-36)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue could have increased by approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Comptroller DiNapoli Releases Municipal Audits
… Franklin , Genesee County Industrial Development Agency , Greenville Fire District , Town of Knox , City of Long Beach … that the community is receiving the expected benefits. Greenville Fire District – Capital Reserve (Orange County) … Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville Fire Dist Town of Knox City of Long Beach Plymouth …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1