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Comptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesSafety at Stations
… created as a public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid … 30 minutes, and more frequently during weekday rush-hours. In addition to regular operations and maintenance, SIR’s … conditions that might have contributed to such incidents. In certain instances, responses to safety-related incidents …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsFinancial Management Practices
… management practices in the areas of revenue collection, payroll, procurement, asset and equipment management, cash … management practices in the areas of revenue collection payroll procur …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDairy Inspections
… monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, 2013 … monitoring the inspection of dairy processing in New York State The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsUser Access Controls Over Selected System Applications
… colleges, a research enterprise, a clinical system, and a hospital that includes a Level 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, research, and …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsCompliance With Payment Card Industry Standards
… (PCI) compliance and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… returned an estimated -3.85%. “The recent volatility in the markets and concerns over the state of the economy … ups and downs of the markets. Our pensioners and members can remain confident that their benefits are safe.” The … As of Sept. 30, the Fund had 42.33% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Releases School District Audits
… also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… (Erie County) The board and district officials could not demonstrate whether board-approved payments of … card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … professional service contracts totaling $384,400. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… and Wyoming County) The board and district officials did not adopt realistic budgets and effectively manage fund … reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed … limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Comptroller DiNapoli Releases School Audits
… Westport Central School District – Internal Controls Over Payroll (Essex County) The district has established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Investments and Climate Solutions (SICS) Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, … Investments and Climate Solutions SICS Program State Comptroller Thomas P DiNapoli trustee of the Fund announced …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Town officials did not adopt realistic budgets based on historical or known trends for the town’s three sewer … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Public Health – 2023 Financial Condition Report
… SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … levels, subject to other income limits). Medicaid Enrollment Reaches Record Heights Individuals covered by the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSelected Financial Management Practices
… and collection activities, procurement and contracting, payroll, and financial planning and budgeting. The audit … credit (LOC) to cover its basic operating costs including payroll. In some cases, other State agencies have paid ORDA's …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) will restrict investments … for the transition to a low-carbon economy, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, … pose risks to its financial performance. To protect the state pension fund, we are restricting investments in …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesState Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-audits