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GASB Statement 87, Leases
… payments that depend on an index or a rate (Consumer Price Index or market interest rate), initially measured … must report both to the Bureau of Financial Reporting and Oil Spill Remediation. Sale-leasebacks A sale-leaseback is … report the lease to the Bureau of Financial Reporting and Oil Spill Remediation. Lease-leasebacks A lease-leaseback is …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsKings Park Central School District – IT Asset Management (S9-22-13)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetPutnam Valley Central School District – Financial Condition (2016M-135)
… the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley … District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … District officials used surplus funds to increase reserves and the debt service fund each year. However, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s purchasing practices for the period July 1, … purchasing policy and regulations. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsChili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Opinion 97-14
… moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's recreation room. … insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Charlotte Valley Central School District - Budget Review (B4-15-6)
… for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262State Police Bulletin No. SP-102
… the eligibility criteria Background Pursuant to the State of New York and the New York State Police Investigators … (Bonus) payment for those employees who are members of the NYS Police Investigators Association (Bargaining Unit … are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-102-2007-state-police-holiday-bonus-paymentState Police Bulletin No. SP-98
… the eligibility criteria Background Pursuant to the State of New York and the New York State Police Investigators … (Bonus) payment for those employees who are members of the NYS Police Investigators Association (Bargaining Unit … are eligible for a Holiday Bonus payment in the amount of $1,351. Eligible employees on an approved Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-98-2006-state-police-holiday-bonus-paymentParkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines … programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $3,897 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… 2020. The town’s 2021 adopted budget complies with the tax cap limit. Village of Remsen – Clerk-Treasurer’s Records and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Fund's Mission, Values and Investment Philosophy
… We believe that our long-time horizon should allow us to capture a premium by increasing the illiquidity and … some of our investments, and that our scale should enable us to manage assets in-house at lower cost, negotiate for … that, as a fund, tactical trading on short-term market movements will likely lead to long-term under-performance. We …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyCUNY Bulletin No. CU-365
… Consent Determination dated January 26, 2009. The new rates and other information are contained in a memorandum … Revised Rate Chart A revised rate chart reflecting the new rates and appropriate earnings codes has been issued. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationary