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New GASB Standards

… using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease Modification Reporting Template – Lessee Lease …

DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System

… by filing a complaint online at investigations@osc.ny.gov  or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . …

State Government Accountability - Special Reports

… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool Special Education Audit Initiative: 2020 Annual …

DiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery

… Staten Island caterer which provides food to the New York Army National Guard, inexplicably acted as an unnecessary …

About an Employer’s Role – What Every Employer Should Know

… What every employer should know about NYSLRS and what it means to participate as an employer …

Overpayments to Cabrini Medical Center (Follow-Up)

… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2012 … 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because …

Compliance With School Safety Planning Requirements (Follow-Up)

…  (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act was …

Contract Advisory No. 23

… , Chapter XI, Section 2.K. - Authorized Signatures , the Office of the State Comptroller (OSC) Bureau of Contracts … must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization … form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an …

Chautauqua County – Financial Condition (2023M-111)

… – pdf] Audit Objective  Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely … took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.  Key … Determine whether Chautauqua County County officials adopted realistic budgets routinely …

Cooperstown Central School District – Financial Management (2024M-65)

… and District officials properly managed the District’s fund balance and reserves.  Key Findings  The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, …

Hammond Central School District – Financial Management (2024M-70)

… Audit Objective  Determine whether the Hammond Central School District (District) Board of Education (Board) and … Determine whether the Hammond Central School District District Board of Education Board and …

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and  Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 … were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or  Report the …

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …

State Comptroller DiNapoli Releases School District Audits

… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …

DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year

… tax collections continue to experience major growth in 2023, future collections may not grow at such a fast pace,” … significant economic challenges, local governments should exercise caution and use responsible budgeting practices.” …

Area #9 – Wireless Network – Information Technology Governance

DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion

… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …

The Ex-spouse’s Payments – Divorce and Your Benefits

… retirement date, unless otherwise specified in the DRO. It’s important to submit the required documents well … already receiving a pension benefit at the time the final DRO is submitted, the ex-spouse’s payments will begin after … will not be retroactive to the date NYSLRS accepted the DRO. If an ex-spouse is entitled to a retroactive …

2022 Virtual Lunar New Year Celebration

… Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and Eugene Noh, Political Director of the … is on a 12-year cycle, with each year linked to a specific animal. This is the Year of the Tiger, an animal symbolizing bravery, wisdom and strength. New York …

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… be required by OSC. Any State agency that is expected to discontinue operations must return the full amount of the … Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and Finance. Create an AP … Vouchers of this Chapter for the amount of the reduction to the advance. The Special Use Vendor ID, fund, program, and …