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Opinion 95-1
… responsibility to pay health care cost of urban renewal agency employees) MUNICIPAL CORPORATIONS -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL … cost of health care benefits to retirees of a city urban renewal agency. The city, however, may determine to provide …
https://www.osc.ny.gov/legal-opinions/opinion-95-1DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… debt service pre-payments. $920 million transferred to the retiree health benefit trust fund. The deferment of nearly $4 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… and confirm outstanding cash advance balances as of March 31st. In April, agencies must run the public query … GLBU 'BUSINESS UNIT’ - Agency GLBU 'AS OF DATE’ – Enter March 31st of the fiscal year being confirmed 'ACCOUNT … should be emailed to [email protected] : Copy of the March 31st bank statement; Detailed list of “Other” items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationII.3.D Evaluation – II. New York State Financial Accounting
… and schedules on receipts and disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary (cash) … pertain. These financial plan updates summarize state funds operating results and provide updated projections for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2024, … global tensions and market volatility, our state’s pension fund remains one of the strongest and best funded in … depending on factors such as the types of retirement benefit plans adopted, salaries paid and the distribution of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… billion in March 2021, declined and then plateaued to an average $9.3 billion from September 2021 through April 2022. … 2020 compared to February 2020 (jobs lost), at https://dol.ny.gov/current-employment-statistics-0 . 5 New York State … Labor Force Data – NYS , at https://statistics.labor.ny.gov/lslaus.shtm . 6 U.S. Department of Labor, Employment …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueVillage of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate … corrective action. … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… manage a comprehensive investment program. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Opinion 88-74
… and maintaining a monument or memorial to perpetuate the memory of persons who served in any war in which the United … and maintaining a monument or memorial to perpetuate the memory of persons who served in the armed services of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and charter …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-12014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… for the General Fund and the major Special Revenue Funds and Notes to Required Supplementary Information - … statements for the general fund and major special revenue funds. The budgetary report presented in the State's BFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… officials also have not adequately restricted online banking access rights to ensure the security of funds and the … share the same user name and password for the online banking function. Key Recommendations Ensure that … the ability to make bank transfers. Do not allow online banking users to share user names and passwords. … The …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Ballston – Water Fund Financial Operations (2012M-258)
… the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we found the water fund balance was overstated by at least $271,264. The majority of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to … energy in their operations and supply chain. “More Fortune 500 companies are shifting to renewable energy, not …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsCity of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3