Search
DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, according to a … help New York move forward. However, billions of dollars in spending lacks key details that would better inform the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadFind Accounting Policies and Operational Guidance
… State Fund Classification Manual Originating Agency Codes (for historical purposes only) … Find Accounting Policies and …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceComptroller DiNapoli Releases Municipal Audits
… was lacking. For example, city officials did not compare processed payroll registers to the approved time records. … to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash Disbursements (Suffolk County) District … policy for purchases requiring quotes. In addition, the claims auditing process was not consistent with town law. … …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … areas to more than 25 percent in others – with disability rates higher in low-income neighborhoods. Key Findings Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Comptroller DiNapoli Releases Municipal Audits
… Town Clerk (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … pension plans to report their proportionate share of the collective Net Pension Liability in their financial … or retirement and employment status (active, inactive, retired) Rev. 8/24 … Governmental Accounting Standards …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Allegany County – Court and Trust Funds (2014M-74)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and … a court. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Opinion 90-30
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Signal Maintenance, Inspection, and Testing (Follow-Up)
… in preventing subway delays. MIT work is performed based on predetermined intervals, and each section location has a … directed the Federal Transit Administration to establish a State Safety Oversight Program. In New York State, it is the Public Transportation Safety Board (PTSB) …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followWayne County Court and Trust Funds (2022-C&T-1)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Genesee County – Court and Trust Funds (2024-C&T-7)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The County Clerk’s register did not …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Oversight of Select High-Technology Projects
… other payments and with certain requirements for private investment and creating high-tech or other jobs. Collectively, these projects were intended to create … of jobs and generate billions of dollars in private investment. Since 2013, ESD has approved $2.2 billion for …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … construction, maintenance, and operations. The District funds its operations primarily through assessments levied on …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesXII.6.B Land Acquisition Payments – XII. Expenditures
… acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition contracts exceeding $50,000 … related to an eminent domain purchase: Copy of judgment Attorney General's Certificate of No Appeal Copy of Assistant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… efficiencies. She and her team have also been innovators in many areas. Among other achievements, they have integrated … support and thoughtfulness have been indispensable. And my colleagues at the Fund have been essential to every accomplishment we have enjoyed. Since my first day they have been an inspiration and an …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases Municipal & School Audits
… The board also adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Program has helped grow the pension fund while supporting jobs and fueling local economies. Our program continues to … Fund, as well as created a number of high quality jobs within the region," said Kevin Phelps, general partner … million in 298 companies and has supported nearly 4,000 jobs across the state. There is $467 million available for …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fund