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DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… . Under the act, the Securities and Exchange Commission (SEC) would require public companies to report their … Senator Warren for drafting this vital legislation. If the SEC required the climate disclosure required by this bill, it …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureComptroller DiNapoli Releases Municipal Audits
… District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … debt service fund is excessively funded. City of Olean – Budget Review (Cattaraugus County) The significant … District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , … School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era … P DiNapoli today announced his office completed audits of the Chenango Valley Central School District ChurchvilleChili …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Proceeds from a lease purchase or rental obligation. 36203 Sale Bonds / Notes Proceeds from the sale of Bonds or Notes other than General Obligation. 36204 … Tax & Revenue Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… card. Key Recommendations Revise the by-laws to define the timeframe in which collections are to be deposited after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
Town of Lindley Financial Management 2012M226
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
Village of Unadilla Budgeting 2013M143
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… When oversight of financial operations and long-term planning is not adequately performed, the Board and District … three of the five Commissioners did not comply with NYS Town Law (Town Law) Section 176-e which required them to complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55XVI.3.B Fund Accounting – XVI. Financial Reporting
… General Fund Federal Special Revenue Funds General Debt Service Other Special Revenue Funds Other Debt Service Funds … the Government-wide Financial Statements - Statement of Net Position. Capital Projects Fund Capital Projects Funds … in the Government-wide Financial Statements – Statement of Net Position. The required financial statements for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingXV.1 Overview – XV. End of Year
… this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions … including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) is provided as … Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal put forth today by Governor Hochul comes at a time of continued economic growth and improving revenues. … they could affect New York’s finances. As we enter into a time of potential economic uncertainty, a focus on the … statutory reserves is necessary. “My office will release a more detailed analysis of the Executive Budget in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetSupported Browsers
… Web browsers Our website and online services support: Microsoft Edge Google Chrome JavaScript You must enable … Our website and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersSolvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257