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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… than 8.75 percent. The Fund has gained significant value and led the nation as one of the best managed public pension … be grateful to Comptroller DiNapoli for the opportunity to work on behalf of New York’s public servants and their … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
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
… in Canandaigua-based ClearMomentum has generated a $450,000 investment gain, New York State Comptroller Thomas P. … "The In-State Private Equity Investment Program has helped grow the pension fund while supporting jobs and fueling local … for the In-State Program, in 2010 ($500,000) and in 2009 ($250,000). Through the program, the Fund has made a total of …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundAccounting 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.pdfOpinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which is … budgets for the water district that include realistic estimates for revenues and expenditures based on historical … them to monitor current-year results against the budget estimates throughout the fiscal year. Segregate duties over …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… State Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political campaigns and causes. DiNapoli’s shareholder … pending at four other portfolio companies: NextEra Energy Inc., Raytheon Company, The Travelers Companies Inc. and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) … §209-b; TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1White Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is … money than it received. Budget inaccuracies contributed to the District using 54 percent of fund balance to fund the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Examples from GASB Statement 34 - Statement of Activities
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Program Revenues …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesAccounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER … reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Selected Safety and Security Equipment at Subway Stations
… Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure … are not publicly distributed but are monitored, primarily for surveillance and security purposes. CCTV relies on … CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsXIX.6 State Accounting and Reporting – XIX. Project Costing (PCIP)
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6-state-accounting-and-reportingDiNapoli Announces Robin Lois to Oversee Local Government Division
… as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… proper controls over their medications and related su …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Bolivar – Community Development Block Grant (Allegany County) The town board did not develop … or implement procedures to track Community Development Block Grant funding. Auditors found that the town did not …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsAbout Statement No. 68 – Governmental Accounting Standards Board
… participating in state and local government pension plans to report their proportionate share of the collective Net … Has no impact on funding—contributions will continue to be based on actuarially determined rates. GASB’s position … Accepted Accounting Principles (GAAP), you may need to follow GASB guidance and comply with GASB Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Comptroller DiNapoli Releases Municipal & School Audits
… completed without board approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal entries were approved by the firm without the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1