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Government-Wide Financial Data – 2021 Financial Condition Report
… record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are … This statement reports the change in net position, which is calculated by: Reducing the expenses of each of the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Town of Ballston – Water Fund Financial Operations (2012M-258)
… were not properly maintained. As a result, officials have not received the accurate and timely information … of assessing of fees for estimated billings, which could have generated an additional $22,500 in revenue for the water …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Obligation debt issued for transportation, environmental and other purposes. “Thanks to strong investor interest in … Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets (12.77%) and credit, absolute return strategies …
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
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brookhaven … District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brookhaven …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2022 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… officials’ review. Child Protective Services (2013-MS-5) None of the eight counties audited use available … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank accounts. Numerous vendor payments reviewed had … such as regular reviews of financial records and reports, bank statements and reconciliations. The Board should also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… be required to complete two years of service before you can retire under the benefits of this plan. Regardless of …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , Village of … being spent appropriately and effectively." City of Albany Industrial Development Agency – Project Approval and … his office completed audits of the City of Albany Industrial Development Agency Village of Kaser Village of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oCUNY Bulletin No. CU-277
This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesWells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… by a seven-member Board of Education elected by the boards of the component districts. The 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, … officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… not have any written procedures outlining how user access rights should be established or modified. District officials … for granting, changing and terminating user access rights to specific financial software applications. Designate … the financial system administrator and assign user access rights based on job duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… with employee leave balances periodically so they can determine if employees have sufficient leave balances …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202