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XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement … its own benefit and as an agent for other parties. Major investment programs conducted for the direct benefit of the State include the Short Term Investment Pool (STIP) which is used for the temporary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1949.1
… No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … of Agreement (MOA) signed 09/30/2021 and the Amendment to the MOA signed 12/31/2021 between the State of New York, … 09/30/2021 from overtime earned on or after 10/01/2021 due to the difference in OT rate approved for payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolTravel Advisory No. 10
… instead be processed through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to remove procedures for submitting moving expense reimbursements through the … be processed through PayServ. XIII.9 Allowed Values for Processing Payments in SFS Updated the Section Overview. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashComptroller DiNapoli Releases Municipal Audits
… effectively.” Town of Covert – Financial Management and Justice Court (Seneca County) The board needs to adopt long-term … and accurately. Town of Horseheads – Financial Management (Chemung County) The board has not developed multiyear …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsOrdinary Disability – Regional State Park Police Plan
… must be filed with the Retirement System while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityComptroller DiNapoli Releases School Audits
… Orleans BOCES and the Newcomb Central School District . “In an era of limited resources and increased accountability, … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying … information, payroll deductions and withholding amounts in the district’s accounting software program. Monroe 2 – …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … 2008. Key Recommendations For the 2017-18 fiscal year, address the potential budget funding gap by finding an …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Tuition Assistance Program – Fordham University
… Purpose To determine whether Fordham University complied with the … year was $46,120. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but … the previous year. Spending was $2.1 billion below the latest projections, primarily in local assistance grants …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Liverpool Central School District – Information Technology … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … track state contracts, and find commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling … more than $9,200 that should not have been paid prior to board approval. The district did not follow its credit …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… procuring services to encourage competition. Ensure that all leases and contracts are in writing and provide adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationLivonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … company entered into six contracts with the District while he was a Board member which resulted in payments totaling … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not … attorney as to whether any of the amounts can be recovered and the potential legal and financial impacts the Town may face from prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200