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Annual Financial Report
… Financial Statements Municipalities that maintain sub-funds will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire … 9016.8 – Fire Retirement – Employee Benefits. Enterprise funds will require the reporting of adopted budget …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) and Prince Umberto’s restaurant in Franklin … helped secure lucrative contracts for Caliendo’s company, Smart Starts, to provide prepackaged breakfast meals for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the school’s … related services program. The state reimburses Starting Point, and other providers, for the cost of their SEIT … for reimbursement. But DiNapoli’s audit found Starting Point did just that. Starting Point submitted 100 percent of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… New York State Comptroller Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a … investment decisions.” In December 2021, DiNapoli wrote in support of a rule submitted by the DOL relating to … Comptroller DiNapoli today wrote to President Biden in support of his planned veto of a …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … have saved $13,781 on fuel costs had they been able to use state contracts. Procurement policies and procedures were … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… against its 2000 levels, of 60 percent by 2030 and 80 percent by 2050. AEP also wrote that "these goals are … of the low emissions index is 75 percent lower than its benchmark. In conjunction with the index, the Fund …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… the long-term assumed rate of return on investments from 7 percent to 6.8 percent, anticipating a lower return … contribution rate for PFRS will increase by 0.9 percent, from 23.5 percent to 24.4 percent of payroll. NYSLRS is made … or higher based on 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. The state …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredComptroller DiNapoli Releases Municipal Audits
… operations without providing independent oversight. City of Long Beach – Budget Review (Nassau County) … in the proposed budget are reasonable. Although the city appears to have budgeted sufficiently for termination … County – Sale of Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 … the ongoing COVID-19 surge, economic risks, and the need for continuing financial support for those still struggling to find their footing. Also, … Tax receipts for the first nine months of State Fiscal Year SFY 202122 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… Highway and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund (DHBTF) to pay down debt from past projects … Highway and bridge projects have been shortchanged because the state …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… for the CWSRF and $5.5 billion for its DWSRF, topping California, Texas, Florida, and Pennsylvania. New York’s cumulative CWSRF spending almost doubled that of California ($10.6 billion), the next highest spender, and was …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether … vendor and the IRS. When a refund is received on an open award and it relates to a lapsed appropriation, other … the refund. Often a federal agency will allow an alternate award to be used, such as when a subsequent year's award has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … status on SFS will be “Closed.” No further transactions can be processed against a contract in the “Closed” status. … Only the Office of the State Comptroller can close a contract in the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 2012, to March 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and … an existing reserve account. However, the District has not formally established reserve funds. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsWarsaw Central School District – Financial Management (2016M-278)
… reserved are necessary and reasonably funded. Any excess funds should be transferred to unrestricted fund balance … with statutory directives. Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Guilford – Budgeting (2023M-144)
… in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy (policy) … Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated … at each monthly meeting. Ensure that the President appoints three individuals to the audit committee to review …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269