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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … officials implemented well-designed internal controls over the claims audit process. Auditors reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during the audit …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Capital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … County) City officials properly planned and monitored the project by establishing a sound process for overseeing … that included daily onsite inspections documenting the following: daily onsite personnel; leak testing results …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1IX.12.C State Responsibility – IX. Federal Grants
… (OSC) on virtually all aspects of implementation. OSC is responsible for most aspects of the state's federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Jr. announced the convictions of Annette Bigelow, 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each … covered up their mother’s death for two years to steal from the New York State and Local Employees Retirement …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did not develop and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0City of Yonkers – Budget Review (B20-6-6)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the sale of $914.3 million State of New York General Obligation … issue was successfully completed.” Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC … Group 3). The state and the winning firms closed on the sale of the bonds today (October 30, 2019). The winning bids …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsComptroller DiNapoli Releases School Audits
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Selected Aspects of Bus Procurement
… procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from … Program funding. As a result, some buses have been in use for longer than 12 years. Several units participate in the … Procurement and Contracts. The MTA purchased 2,278 buses for $1,148,699,434 during the period of January 1, 2008 to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementCity of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… that are competitively priced and will provide them with options in times of volatile fossil fuel prices. This … are increasingly turning to renewable energy sources to power their operations. The U.S. Environmental Protection …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyOversight of Construction Management Contracts (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Construction … a range of capital projects to improve these sites. In an effort to better ensure certain capital projects are … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followHigher Education – 2023 Financial Condition Report
… percent in 2020 and 8.6 percent in 2018. New York’s figure is marginally higher than the national average in 2022 (0.87 …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationNewspapers Available for Notice Publications
… Provided for compliance with New York State Abandoned Property Law, not for compliance with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper distributed in … Reporters list of newspapers available for notice publications …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsXIII.8 Overview – XIII. Employee Expense Reimbursement
… expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for … expenses according to collective bargaining agreements the Division of the Budget Guidance and other sources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overview