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Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary … monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Schuylerville Central School District – Fund Balance (2016M-113)
… reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. District … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Cohoes City School District – Budgeting (2016M-111)
… $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… use of fund balance for the period of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialeLearning Videos and Resources
… would be useful to you, submit those ideas to NYSVCU@osc.ny.gov . Certificates of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at NYSRPU@osc.ny.gov Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesDiNapoli Releases Analysis of Executive Budget
… in out-year gaps pose significant threats," DiNapoli said. "At a time of difficult financial challenges, … state agencies, public authorities and programs. DiNapoli said other aspects of the spending plan also raise concerns … in revenue projections for the coming year, DiNapoli said. DiNapoli's report notes that All Funds spending in the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … units. In addition, information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… the three prior state fiscal years. Spending Overview All Funds spending in SFY 2022-23 is projected to be 5.3% higher than actual results from SFY 2021-22 and nearly 27.5% higher than SFY 2019-20, the last … to $3.3 billion, an amount equal to 3.7% of General Fund spending. The enacted budget includes authorization to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetOpen Educational Resources
… and whether the OER initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … any teaching, learning, and research materials that are in the public domain or are under copyright but have been …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli Releases Analysis of SFY 2024-25 State Budget
… 2023-24 for those earning over $1 million. As a result, taxes paid by these high-income filers fell by over 37%, … in SFY 2024-25 and nearly $1.2 billion per year from SFY 2025-26 through SFY 2027-28. The budget also increases …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 … the latest projections released with the Executive Budget in January. “Tax collections continue to be higher than … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report … Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… in value to a historic high of $176.2 billion," DiNapoli said. “The strength of the domestic equity market, coupled …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionNYS Common Retirement Fund Announces Second Quarter Results
… Fund’s (Fund) overall return in the second quarter of state fiscal year 2016-2017 was 3.51 percent for the … period ending Sept. 30, 2016, with an estimated value of $184.5 billion, according to New York State Comptroller … its first quarter on June 30, 2016 with an overall return of 2 percent and an estimated value of $181 billion. Prior to …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today … The Fund's fiscal year ends March 31. Its estimated value as of Dec. 31, 2021 was $279.7 billion. … New York …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsNYS Common Retirement Fund Reports First Quarter Results
… and companies recover and adapt to the pandemic,” DiNapoli said. “We continue to seek prudent investments and manage the …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… on a pace to generate solid returns overall,” DiNapoli said. “We’ll continue to manage investments with prudence and …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… through the following process. In the event that funds have since lapsed, please see Chapter XI, Section 7.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order