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Comptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … prepared and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight … historical and programmatic knowledge to determine if Child Protective Services program improvements are needed or …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to retire with … benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … you must retire by the first day of the month following your 70th birthday, even if you have not elected the special …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is … calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Comptroller DiNapoli Releases Municipal Audits
… Oswego County – Transfer Station Cash Receipts (2015M-334) County officials have established a cash management …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year that ended March … real estate and real assets (12.77%) and credit, absolute return strategies and opportunistic alternatives (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to …
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
… the Lake View Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … with adequate documentation. For access to state and local government spending and 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal … executive budget provides a more transparent accounting for new costs associated with collective bargaining wage … to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the future as …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetCapital – 2021 Financial Condition Report
Capital assets include not only highways and bridges but also facilities for education government health housing environmental conservation and recreation
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an … funds will be used or replenished. Develop and implement a plan for using the reserve fund surplus balances in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 … to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by 7.8 percent, primarily … avoid the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2022 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataCUNY Bulletin No. CU-307
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain … paychecks dated September 27, 2007 Background Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffOpinion 2000-7
… a population of more the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a … a population of more the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Comptroller DiNapoli Releases State Audits
… and one was not implemented. New York State Health Insurance Program: Empire BlueCross and BlueShield: Selected … liabilities of Medicaid recipients to some of its healthcare providers. Because of the excessive claims, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits