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Royalton-Hartland Central School District – Financial Condition (2015M-275)
… and the use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … Key Findings For cash collections that are not recorded in the circulation system, the Library does not use a cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOpinion 93-23
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-23State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… have finalized a state budget. Major policy changes in the budget that will be felt across the state include the … tax rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding … shadow on this budget. Market volatility and declining business and consumer confidence may upend the state’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetLimitations – Special 20- and 25-Year Plans
… our Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsOpinion 90-22
… (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for …
https://www.osc.ny.gov/legal-opinions/opinion-90-22United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual ( 2015-S-10 ) Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits and Examinations
… Wage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1) An initial audit released in March 2016 found OTDA needed to develop a system to more … program milestones, goal achievement, and wage subsidies. In a follow-up, auditors found OTDA officials have made …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Slate Hill, serving students from Orange and Ulster … June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two rate-based special … 2 fiscal years ended June 30, 2019, we identified $172,121 in ineligible costs reported by FOD on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for … residents. Read More Monthly Quarterly Annual The Office of the New York State Comptroller (OSC) has …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … 2020. “A low-carbon economy is already becoming a reality and companies that aren’t prepared for it could pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasCUNY Bulletin No. CU-360
… 37 Union Contract Agreement. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $23.50 University Engineering Technician $25.50 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeState Comptroller DiNapoli Statement on New York City Preliminary Budget
… 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. Policies that …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banWatkins Glen Central School District - Financial Management (2019M-57)
… report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s … in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57SUNY Bulletin No. SU-191
… new and existing doctoral student employees and employees in graduate programs in SUNY comprehensive colleges. Affected Employees New and … employees at campuses with doctoral programs and employees in graduate programs at SUNY comprehensive colleges in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… its first investments. The SBIC Fund II was launched in 2022 and is built upon the success of Hamilton Lane’s first …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fund