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Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Violating the Terms of a DRO – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droSexual Offender and Management Treatment Act Program
… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their … three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center and the Manhattan Psychiatric Center, to provide …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the … that the estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterOpinion 91-47
… filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is … trustee," provides: Any person interested, before letters are granted to a fiduciary or the surrogate's court appoints … to receive them or to be appointed. Where such objections are filed the court may stay the granting of letters to or …
https://www.osc.ny.gov/legal-opinions/opinion-91-47NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… gas and coal and modify its proxy voting guidelines to push for public companies to increase disclosure of their …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investOpinion 91-18
… in a contract with the municipality if the officer or employee has any of the powers or duties listed in General … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his or her … pursuant to section 800(3)(a), a municipal officer or employee is deemed to have an interest in contracts of his or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Comptroller DiNapoli Releases Municipal & School Audits
… payments were underpaid a total of $157. Lindenhurst Union Free School District – Collections (Suffolk County) District … did not have supporting documentation uploaded into the financial system showing the department head’s approval prior … were not sufficient to allow them to effectively manage financial operations and capital projects. General ledger …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 49
… were updated to reflect changes in the Statewide Financial System (SFS) effective April 1, 2018: Chapter Name … were updated to reflect changes in the Statewide Financial System SFS effectiv …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Section 2307, a Subpoena Duces Tecum to be served on a bureau or department of the State of New York must be “So …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … counterparts; therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost … but that you need a cost analysis based on total costs to determine the best option based on the local government's …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system