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Auditors Find Safety Hazards at Pre-K Facilities in New York City
… pre-kindergarten program. In NYC, UPK is offered in public school settings through programs operated by the DOE, and … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… on the state's Enacted Budget Financial Plan issued today by New York State Comptroller Thomas P. DiNapoli. "The … of the Budget estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the … money representing more than two-thirds of the total. By the end of the current fiscal year the balance is expected …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… risk during the onset of the COVID-19 pandemic, according to a new audit released today by New York State Comptroller … the virus in its residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with … dealing with staff shortages and confusion and delays over how to isolate or quarantine individuals during the worst …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicGovernment-Wide Financial Data – 2023 Financial Condition Report
… recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities This …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataExamples from GASB Statement 34 - Statement of Cash Flows
… ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 … 19,174 19,174 131,416 Net cash (used) by capital and related financing … about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: 529 College Savings Program Lowers Fees
… in September, fees in New York's 529 College Savings Program Direct Plan will be reduced once again, State … education continues to rise," DiNapoli said. "As our program has grown, we've consistently reduced fees and now …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesDiNapoli: Property Tax Exemptions Top $450 Billion
… State Comptroller Thomas P. DiNapoli issued a report today highlighting recent trends in property tax … other taxpayers generally bearing financial responsibility for the offset in tax burden, it is vital that exemptions be … 2006, this represents a five percent decrease in both the number of properties eligible for exemptions (2.9 million in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… budget gaps,” DiNapoli said. “The out-year budget gaps are relatively small, but there is still a risk of an … have been more than offset by new needs. Most of these are associated with state-mandated criminal justice reforms and … of the Financial Plan of the City of New York Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… directors’ report or any interim financial information to the membership. Of 220 disbursements reviewed totaling … rates were used. The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions. Town of Marcy – Justice …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… $12,744 in ineligible costs that Mary Cariola reported for reimbursement. State Education Department (SED): Wayne County … $20,988 in ineligible costs that ARC Wayne reported for reimbursement Department of Health: Medicaid Program – Claims …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board did not establish adequate safeguards for online banking transactions. Auditors also found the board …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsXII.6.B Land Acquisition Payments – XII. Expenditures
… acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon … Law. Whether acquired voluntarily or involuntarily (i.e., by eminent domain), agencies must enter into a contract with … the landowner(s) to acquire the land, subject to approval by the Office of the Attorney General (OAG). Land acquisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsState Agencies Bulletin No. 1595
… issued in calendar year 2016 Background Abandoned Property Law §102 requires that uncashed checks become … be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 9, 2018. Effective Date(s) Checks … can visit the Unclaimed Funds - Search for Lost Money website to search for money handed over to OUF and submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Dutchess County) Authority officials did not adhere to the procurement policy regarding obtaining quotes for … a procurement policy that requires city officials to seek competition when contracting for professional …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … 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-auditsExamples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers 501,409 (501,409) … Total general revenues, special items, and transfers 76,900,977 204,865 77,105,842 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCity of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the … appear reasonable. The City did not appropriate any fund balance as a financing source in the 2019 general, water, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Comptroller DiNapoli Releases School Audits
… (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale Union Free School … operating budget and normalize future tax levy increases. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Opinion 89-41
… age", no service award program may provide for the payment of benefits before age 55, except in the case of …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdf