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IX.1 Accounting for Federal Grants – IX. Federal Grants
… which the grants were awarded to the government unit. As revisions to federal grant accounting procedures or updates … of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal … of Treasury Guide to Financial Operations REV. 03/18/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewComptroller's NYS Common Retirement Fund Responsibilities
… and management. The sole trustee model also enables him to act quickly to respond to market changes and to protect the … and management The sole trustee model also enables him to act quickly to respond to market changes and to protect the …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s … Comptroller, starting with the fiscal year during which it was authorized to issue the deficit obligations, and for each … The purpose of our budget review was to provide an independent evaluation of the Citys …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… that alleged criminal behavior among those entrusted in their position will be thoroughly investigated. We will … member attempted to make a deposit and was informed by the bank that the account had been closed due to a negative … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… named the New York State Common Retirement Fund as the number one U.S. pension fund, and the third globally, for its … named the New York State Common Retirement Fund as the number one US pension fund and the third globally for its …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than … District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 90-50
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … (municipal highway construction performed by State in connection with State project) STATE COMPTROLLER -- … Transportation to perform municipal highway construction in connection with State highway projects, the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… DiNapoli. The report provides an overview of these revenue sources and how they have affected local budgets in recent … aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 million in AIM funding for … planning to better understand the implications of current revenue and expenditure actions for out-year budgets. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common … its spending on political activities. The Fund owns shares of H&R Block with an approximate value of $24 million. “Shareholders have made it clear that they …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced the results of the New … New York State Comptroller Thomas P DiNapoli today announced the results of the New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… consequences of her actions. I thank our law enforcement partners for their commitment to fighting public corruption.” … payroll, maintained manual leave records, and processed health insurance buyouts and unused leave payments with no … leave credits, and wrote herself checks for unauthorized health insurance buyouts from village funds. Stone had also …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceXI.14 Overview – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law provides for regular, centralized public notice of state agency and public authority intentions to contract for goods and services. This section summarizes the requirements of Article 4-C including requirements for requesting exemptions from the advertisement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… in order, but there is still work to be done." The General Fund is projected to end state fiscal year (SFY) 2014-15 with … in part from unspecified actions needed to limit annual growth in State Operating Funds expenditures to 2 percent. … state tax collections will strengthen in SFY 2015-16, with growth of $3.6 billion, or 5.1 percent, compared to expected …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionComptroller DiNapoli Releases Municipal Audits
… received to a board member for deposit. However, there was no audit trail beginning with the initial point of cash … Reports on the condition of court and trust funds was correct, however they did not include detailed … because the records were in such poor condition, the board was precluded from fully understanding the district’s …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … travel vouchers submitted to the county by a public official who is paid with county moneys; and charges billed … its jurisdiction, including the conduct and performance of official duties of any officer or employee paid from county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2008-3
… cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of … the fire district may return monies in the reserve fund to taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-8
… Adirondack Park and which has within its boundaries State lands assessed at more than 10% of the aggregate assessed … in the Adirondack Park and has within its boundaries State lands assessed at more than 10% of the total assessed … in the Adirondack park and has within its boundaries state lands assessed at more than ten per centum of the aggregate …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Comptroller DiNapoli Releases School Audits
… consistently overestimated appropriations and did not use 94 percent of appropriated fund balance, which allowed … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when each reserve would …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsDiNapoli Takes Action to Hold Corporate America Accountable for Failing to Address Diversity, Equity and Inclusion
… voted against board directors at companies that failed to meet the Fund’s expectations for board diversity and filed shareholder proposals calling on companies to address investors’ concerns about diversity, equity and inclusion during the 2021 proxy season, New York …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-takes-action-hold-corporate-america-accountable-failing-address-diversity-equity-and