Search
VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… will be returned to the agency. Sending cash through the mail exposes the agency to the risk of theft or loss. … Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … for checks) or emailed (submitted for electronic funds) form AC 1286-S is acceptable as a substitute for the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsOpinion 2005-4
… reserve funds. Monies from the fund may be used to pay certain accrued “employee benefits” due an employee upon … establish such reserve funds and use the monies therein to pay into the Unemployment Insurance Fund an amount equivalent …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfComptroller DiNapoli Releases Municipal Audits
… to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed 58 out of 765 … exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors reviewed 91 (15 … with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors reviewed 60 out of 369 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… fund dollars into New York companies and it is paying off for the companies and for the state pension fund, which made six times our original … the In-State Program helps provide retirement security for state employees and retirees around the state. The added …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundVillage Official Heading to Prison for Stealing More Than $100,000
… the village accounting records and process payroll with little oversight. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… President Louis LaPolla for allegedly using taxpayer funds to pay for political campaigns and a non-school related fundraiser. “The diversion of funds meant to support the education and well-being of students by … the students of the district who they were duty-bound to help, these two defendants allegedly chose to serve …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorDiNapoli Announces $15 Million Investment in Northern Ireland
… P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) is investing $15 million (£9 million) … in Northern Ireland. “We’ve found a dynamic opportunity to provide the New York State Common Retirement Fund with a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Citizens Hose Company – Board Oversight of … County) Auditors determined Citizens Hose Company did not have adequate controls in place to ensure that company funds …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… the HUD Inspector General, and the State Police, they have been held accountable for their actions.” “The fraud … on this case – our members and all our partners – who have now ensured that the two people responsible for this …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused … including a reserve plan that indicates their intentions for funding, using and accumulating reserve funds. BOCES … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal challenges, including … than February projections and $1.5 billion lower than what was collected in the same period last fiscal year. The … : The Financial Plan indicates that spending from State Operating Funds will rise 2 percent this year, to $98.1 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the … of the State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, … projects, and for recommending corrections in a written report, DHCR Management Field and Office Visit Report (Field …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell