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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds … the Government-wide Financial Statements - Statement of Net Position. Debt service payments are generally … Fund contributions (transfers). Capital assets and the liability for capital debt are reported in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2021-22 was 5.82% for …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … otherwise, the plan’s value is significantly diminished. Train Personnel and Test the Plan – Personnel expected to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… financial operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required … reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations … District’s financial operations. Review the Treasurer’s books and records and ensure that all required reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
City of Jamestown Internal Controls Over Selected Financial Operations 2013M72
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year were approximately $9 million. … improved. The Board contracted with NHA to be responsible for the administration, operation and performance of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … complete and accurate financial records, the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Announces Latest Fiscal Stress Scores
… towns, marks the third-straight decline in the overall number of municipalities listed in stress. The number of local governments considered to be in "significant … and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand, short -term borrowing, fixed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Issues Report on Public-Private Partnerships
… New York broadens the authority of the state to enter into public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s recommendations follow the … said. “If New York allows private companies to finance public infrastructure projects, they should protect taxpayers …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” … New Yorkers and industries. State funding for K-12 public school education is expected to grow by $1.4 billion … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… also necessitates that city agencies are sufficiently staffed and trained to negotiate contracts, process payments …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Comptroller DiNapoli Releases Municipal Audits
… reserve transfers that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Residential Domestic Violence Programs (Follow-Up)
… homeless in New York State has been in the forefront of public attention. In his 2016 State of the State address, the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-follow2015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsDiNapoli: NYC Retail Sector Battered by Pandemic
… booming, according to a report released today by State Comptroller Thomas P. DiNapoli. “2020 was a bleak year for … booming according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemic