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Message from the Comptroller – 2023 Financial Condition Report
… These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to … Federal aid provided $89.6 billion, or 38 percent, of the State’s All Funds receipts in SFY 2022-23. This aid … the financial plan used more than $14.7 billion of COVID-19 stimulus funding in SFY 2022-23, and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3DiNapoli Orders Divestment of Russia Holdings
… in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund would freeze all new … invasion has brought devastation and destruction to Ukraine,” DiNapoli said. “Russian President Putin’s violent … has rightfully brought on substantial sanctions and his war has made Russia an unacceptable investment risk. As …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Massapequa Union Free School District , Ossining Union Free School District , Pine Bush Central School District and … spent appropriately and effectively." Massapequa Union Free School District – Budgeting Practices and Reserve Funds …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … administrative services including the operation of a Justice Court with an elected Justice and an appointed court … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Wyoming County Industrial Development Agency – Project Management (2015M-62)
… has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project approval decisions; review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … $223,080 in state retirement contributions and medical insurance costs to the highway town-outside-village fund, and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Savings Programs: NY 529 and NY ABLE
… NY's 529 College Savings Website “The 529 Plan is a way to save for college education. Even if you put aside just … each year, that money accumulates, and it’s a really great way to prepare for that expensive college education.” – New …
https://www.osc.ny.gov/savingsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… employees, and timesheets for two part-time employees were not signed by their supervisors. Internal controls over the Court’s operations were not appropriately designed or operating effectively to allow … of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… bonds, totaling $635.9 million. The state expects to sell $181.1 million for new money transportation, … and depending on market conditions, $454.8 million to refund a portion of certain outstanding General Obligation … of the State of New York on March 16, 2021, as set forth in the Notice of Sale published in The Bond Buyer on March …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsTown of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population … Town of Seneca Falls Justice Court 2013M89 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Comptroller DiNapoli Releases Audits
… requirements for safety and quality of life on state waters in accordance with Navigation Law. However, auditors …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsEmerging Manager Program
… Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers directly, or with the … managers to participate in the program. Each year, the Fund also seeks to graduate emerging managers to direct … Manager Program of the New York State Common Retirement Fund the Fund invests with emerging managers directly or with …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Travel Advisory No. 2
… Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … official station (i.e., usual work location, regardless of where the employee maintains residence) must be designated …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelExamination of Travel Expenses
… official station will normally be the employee’s main place of business (i.e., the place where the employee … for the employee to commute between his residence and his main work location. Department officials informed us that on May 8, 2017, the employee’s assignment ended at his main work location. We confirmed the employee’s official …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses