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Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Nonoperating revenues (expenses): Interest and investment revenue 454,793 146,556 601,349 134,733 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… position was unknown. The Clerk-Treasurers did not record investment transactions and interest and all interfund …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC officials ensured disbursements were properly authorized supported and for valid purposes
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOpinion 91-57
… Financial Management Guide, Cash Management and Investment Policies and Procedures, subsection 2.0020). … is the library board of trustees which may authorize the investment of library moneys even when the moneys are held in …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Performance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job … to work, ease of transportation, and the best food in the world. Employee retention is incredible when your company is …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli: State Pension Fund Value $194.3 Billion
… fiscal year. Employer contribution rates are determined by investment results over a multi-year period along with … staff, including Comptroller DiNapoli and the Fund’s Chief Investment Officer Anastasia Titarchuk, concluded that “The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through … pandemic,” DiNapoli said. “Policymakers should encourage small business growth, and particularly initiatives to spur …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDebt – 2022 Financial Condition Report
… These ratings are one to two steps below the highest investment grade ratings. In April 2022, Moody’s upgraded the … pricing. Higher ratings provide greater confidence to the investment community that the issuer is willing and able to …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … round of awards announced earlier this month. Counties, cities, towns and villages, as well as other entities, such …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: MTA Budget Gaps Return
… session. The outcome will have implications for capital investment and on maintenance and debt service costs. … Work MTA 2025-2029 Capital Program Scenarios (Sept. 2024) Investment and Funding Choices Facing the MTA (June 2024) …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnHannibal Fire Company – Misappropriation of Funds (2023M-59)
… receive written financial reports or review bank and investment statements and canceled check images. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsPlanning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfGeneral Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdfIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board. Refunds and … Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts from Video Lottery Terminals (VLTs) at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… activities. Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329NY-Sun Incentive Program (Follow-Up)
… from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the Public Service …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and … officials did not always use competitive methods for purchasing goods and consumable products. For example, the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Emerging Manager Definition and Life Cycle
… base of investors Has access to sufficient capital for investment team build-out and a co-investment in the strategy that is meaningful for alignment …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycle