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Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1New York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… “New York state is in its strongest financial condition in years, and … our well-funded pension plan have made to strengthen the state’s cash position and reduce projected budget gaps.” … New York state is in its strongest financial condition in years and …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not shared equally in the state's economic prosperity. The details of the budget came together … This budget reflects stronger economic times and assists individuals and families who have …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewBellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid … audit bellmoremerrick school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, … of the state’s fiscal year.” State tax collections through September were $5.2 billion higher than those through the … these taxes, increased by $544 million, or 5.3%, through September. Business taxes, which include collections from the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major public … billion of refundings as follows: $7.60 billion scheduled for October, $5.74 billion of which is for new money purposes and $1.86 billion of which is for …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second … Class Cities Law Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the fourth quarter of 2022. The planned sales of $5.65 billion … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York State New York City and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterTuition Assistance Program – Metropolitan Learning Institute
… students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for … academic years ended June 30, 2012, the school certified 4,605 TAP awards totaling almost $8.7 million that were paid …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… of life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of … nation. All leaders, particularly the White House, must call out domestic terrorism and white supremacist hatred by … loss of life in Charlottesville are a warning and a wakeup call …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170XIV.14.B Capital Assets – XIV. Special Procedures
… capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAmagansett Union Free School District - Procurement (2018M-206)
… our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the … fund for generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out … that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not … effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152