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Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve … foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3DiNapoli: State Pension Fund Value $178.1 Billion
… New York State Comptroller Thomas P. DiNapoli today announced … state fiscal year that ended on March 31, 2016. The Fund’s performance mirrored results in the broader markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the Fund’s …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. In … pay for its top executives is in line with the company’s overall compensation philosophy and long term performance, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine … of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … moneys. Develop a system of recording tax and water rent payments that ensures each payment received is properly …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Financial Outlook for the Metropolitan Transportation Authority - October 2020
The Metropolitan Transportation Authority (MTA) is facing the greatest challenge in its history.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2021.pdfXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of … for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 2321
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by NYSCOPBA, Inc. in Bargaining Units 01 and 21. Affected Employees: Members of … (BU01) and 491 (BU21) as follows: Current Biweekly Rate New Biweekly Rate $34.25 $35.10 Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2321-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… pension checks that were sent to her deceased grandmother, New York State Comptroller Thomas P. DiNapoli, Monroe County … arrested in June. “Elona Roberts exploited her grandmother’s death to enrich herself. Thanks to my partnership with …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance sheet" format also is permitted. Classification of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Operational Advisory No. 24
… : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to … information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year should be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8) 180-Day Response
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8-response.pdfUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform … of 2008 that implemented agreements between the State of New York and various negotiating units in the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up) (2019-F-42)
To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f42.pdfOrleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve … foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether … 20, 2013. Background The Stanley Fire District, located in Ontario County, is a district corporation of the State, … consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Membership and Enrollment – Membership and Enrollment
… The benefits of NYSLRS membership can provide your employees financial security in retirement Its important to understand how membership and …
https://www.osc.ny.gov/retirement/employers/membership-enrollmentState Agencies Bulletin No. P-623
Reporting of Lost Time and Overtime in the Same Work Week
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-623.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … special education provider located in Commack, New York. Building Blocks provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualNew York Youth Jobs Program (2017-S-69) Department of Labor 90-Day Response
To determine if the Department of Labor is ensuring that employers meet New York Youth Jobs Program eligibility requirements and are certified ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s69-response2_0.pdfTown of Seneca Falls - Procurement (2018M-143)
Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/seneca-falls-2018-143.pdf