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VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State … the advance. The Special Use Vendor ID, fund, program, and department assigned to the advance account must be used and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Performance Based Bus Safety Program
… Purpose To determine whether the Department has effectively … activity and enforcement actions on poor performing carriers and operators. Background The State’s Transportation … Law (Law) requires the Department to conduct a safety inspection of each bus every six months. In October …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk … cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the district could … who performed online banking activities did not receive Internet security awareness training during the audit period. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today announced that he has directed divestment from Russian companies and continued his prohibition of any …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… from the U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City … earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is necessary to … said. “While the Federal Reserve Board has begun to act, global supply chain challenges and the effects of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … and minimize market impact. “Russia’s unlawful invasion of Ukraine has led to unprecedented sanctions against Russian …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… 675,000 members. This project will begin with an initial meeting, either in person or via telephone, arranged by OSC … the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test …
https://www.osc.ny.gov/procurement/c001148Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, St. Lawrence Counties Statewide Audit Office 295 Main Street, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 92-29
… (applicability of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of … of police commissioner) GENERAL MUNICIPAL LAW, §207-m: Where the police commissioner is the head of the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Argyle Central School District , Forestville Central School District , … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsOpinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the … and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Pension Fund Makes Progress on Board Diversity
… factors, in its considerations when seeking diverse board candidates. GoPro agreed to amend its Nominating and … to adopt more inclusive practices in seeking board candidates." GoPro's Nominating and Governance Committee … orientation and gender identify – in identifying director candidates. As of Feb. 28, the Fund held 104,500 shares of …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … activities is not illustrated. … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases School District Audits
… District officials did not provide effective oversight to ensure compliance with required building safety at the … the statutory limit by approximately $2.7 million. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… budgets. The district has not established a formal plan stating how much will be set aside in each reserve, how … (Otsego County) The district is serving nutritious meals to its students. However, the meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Salamanca City …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsOpinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… expenditures by a total of $19.7 million and increased the tax levy by 11.5 percent over the five-year period ending …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits