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NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… P. DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would undo a U.S. Labor Department (DOL) rule that allows managers of retirement funds that are subject to the Employee … DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would undo a US …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … public climate change policies, including how lower demand for its products and carbon restrictions would impact its oil …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeCity of Troy – Budget Review (B5-14-23)
… was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the … proposed budget continues to provide minimal funding for capital improvements and, having nearly depleted its capital … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Opinion 2001-2
… program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be credited with one … (§214 et seq .) of the General Municipal Law ("GML"), for point accumulation under a service award program for … sponsor create "priorities" among the activities for point accumulation set forth in GML §217(c), by making …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Comptroller DiNapoli Releases Municipal Audits
… Library , Town of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency … fund to pay bills over the last several years. Town of West Union – Board Oversight and Cash Receipts and … Library Town of Sweden Town of Tyrone and the Town of West Union …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20SUNY Bulletin No. SU-197
… Unit = 08 Salary Grade = 980 Pay Basis Code = ANN or CYF, 21P or CYP, CAL, BIW, HRY, FEE Payroll Status = … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … calculate an adjustment for all earnings reported in a single entry based on the salary in effect on the Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-paymentBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… the District’s need to maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were … and fund balance estimates for the annual budget. Review reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… amount equals zero before the worksheet can be set to post. Accounting entries do not need to be manually created … the SFS Receivable Update process automatically and post the accounting entries to the cash and modified accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… information related to refunds owed to the state by an employee when the employee submits a check for repayment to the state. … Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee … If an employee was issued a check from a Business Units sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeCity of Long Beach – Budget Review (B21-7-6)
… but City officials never confirmed an actual budget adoption date. Key Recommendations Discontinue reliance on …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have … percent the year before) and a dropout rate of 5 percent (down from 6 percent). * Most recent available year. …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDivision of Housing and Community Renewal Bulletin No. DH-12
… cycle (April or October) will determine the employee's rating cycle. Longevity Payments are increases in salary paid … due a Performance Advance or Longevity Payment in the next rating cycle and triggers PayServ to respond accordingly at … A change of Anniversary Date may result in a different rating cycle. As with Increment Codes, Anniversary Dates must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) … certiorari reserve funds provided to the Board contained all information required by District policy. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Parking Structures (2017-MS-3)
… report - pdf] We also released six letter reports to the following entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … Although available reports indicate that the structures do not have any urgent repair needs, most units could improve …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Reporting and Utilization of Bias Incident Data
… an annual statewide report and submits summary data to the Federal Bureau of Investigation for its collection and … crimes occurring in New York City. The Division reported a statewide total of 720 hate crime incidents for calendar … Develop a training-related record-keeping system that can be easily accessed by NYPD management to ensure that all …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… [read complete report - pdf] We also released five letter reports to the … Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014