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Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … audit of the Treasurer’s financial records. The only accounting records the Treasurer maintained were a check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … in general support for public schools for the coming school year, along with a $50 million increase in competitive … the expired 421-a tax abatement program and will provide real estate developers in New York City with property tax …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … expenditures. Village of Nelliston – Payroll and Accounting Records (Montgomery County) Payroll duties were … the taxable assessed values for the town, county and school districts by a combined total of more than $86 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Selected Safety and Security Equipment at Train Stations (Follow-Up)
… included in our initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About the Program … and 45 Customer Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followOrleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Allegany County – Court and Trust Funds (2014M-74)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 … lien (when the whereabouts of any person entitled to an estate payment is unknown). Key Findings Although the County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Comptroller DiNapoli Releases Municipal Audits
… audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … monitor financial operations because the town’s financial accounting system was inadequate and the town’s accounting …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … students who were initially referred during the 2016-17 school year. About the Program Special education services and … year 2016-17. Noncompliance ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesFind Accounting Policies and Operational Guidance
… State Fund Classification Manual Originating Agency Codes (for historical purposes only) … Find Accounting Policies and Operational Guidance …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceGenesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 … the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … the State Comptroller’s Division of Local Government and School Accountability Bulletin— Accounting and Financial …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Oversight of Select High-Technology Projects
… operate and maintain the facilities with lease or other payments and with certain requirements for private investment …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOpinion 90-30
… -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk … or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of the social services district for the assistance and care of a person at public …
https://www.osc.ny.gov/legal-opinions/opinion-90-30XII.6.B Land Acquisition Payments – XII. Expenditures
… SECTION OVERVIEW New York State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing … all legal interests entitled to compensation and payment for land acquisitions. Once the contract is approved by the … land acquisition voucher, including coding for the real estate tax reimbursement, the interest on the purchase, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… is more important than her sincere and tireless concern for the more than one million New York state workers, … portfolio of public and private equities, fixed income, real estate and alternative instruments. … New York State …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… local economies. Our program continues to serve as a model for public pension funds around the country looking to … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundSignal Maintenance, Inspection, and Testing (Follow-Up)
… our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … subdivisions, including Electrical, which is responsible for Power and Signals. Subway track is divided into sections … The EAM system, still under development, will capture real-time testing and maintenance through hand-held devices. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf