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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine … selected financial activities for the period July 1, 2011, to December 31, 2012. Background The Bolivar-Richburg Central … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by … that were due to project delays. Incorporated Village of Garden City – Check Signing (Nassau County) The village’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1864
… Purpose The purpose of this bulletin is to inform agencies of the taxable fringe benefit CLEFR for 2020 processing. … PEF: A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and … January 1, 2010, to December 31, 2011. Background The Town of Ballston is located in Saratoga County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ashford , Town of Busti , Genesee County , … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … revenue shortfall of approximately $15,000 in the first year of operation. Town of Busti – Taxpayer Equity …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by … It has consistently been ranked as one of the best managed and best funded plans in the nation. Links Fund’s historic value …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Comptroller DiNapoli Releases Municipal Audits
… Technology (Suffolk County) District officials paid 27 invoices totaling $83,370 for purchases without obtaining …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal … executive budget provides a more transparent accounting for new costs associated with collective bargaining wage increases and asylum seekers. It also shows stronger than …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetIX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … will be discussed with agencies on an individual basis to ensure that transaction processing and reporting … is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsCapital – 2021 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion … share of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2021. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School District and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsPine Valley Central School District –Financial Management and Procurement (2014M-36)
… January 7, 2014. Background The Pine Valley Central School District (District) is located in several towns in … during the audit of claims. … Pine Valley Central School District Financial Management and Procurement 2014M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTaxes – 2023 Financial Condition Report
… Obscuring Collections Trends The PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the … rely more heavily on sales and user taxes. Tax Burden Increases The combined federal, State, and local tax burden …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2022 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … cost bid of 3.034202 percent. A summary of bids received for the Series 2019B Taxable Bonds can be viewed here: …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds