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2024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Administrator at your school district/BOCES, you may log in to the New York State Education Department Application … Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not be collected …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Orleans County – Court and Trust Funds (2014M-043)
… and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsEdgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Opinion 94-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, … collective bargaining requirements and federal or State confidentiality requirements, we believe that such …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Comptroller DiNapoli Releases Municipal Audits
… independently approved and the computerized billing system does not provide an audit log to show adjustments that have …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… using an automated financial management information system or online banking to track daily cash balances. Perform a … more frequent cash flow analyses if your local government or school district is experiencing fiscal stress or a declining financial condition. Identify major revenues …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases State Audits
Auditors determined that NYCIs certification procedures are appropriately designed and were substantially complied with during the audit period for the transactions tested
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Suffolk County) School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Small Businesses Generate $950 Billion in New York
… 3.9 million jobs and generating more than $950 billion in annual revenues, according to a report released today by … private-sector employment and provide almost $190 billion in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the Empire State.” The U.S. Small Business Administration …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… and reasonable options available. Spending lavishly on deluxe hotels, extravagant meals and expensive …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases Municipal Audits
… adopted budget. However, city officials should develop a plan and make budgetary modifications to balance the budget … Lottery Terminal (VLT) aid throughout 2021 and develop a plan to balance the budget in the event these revenue … written fund balance policy, a multiyear financial plan, or capital plans. As a result, the board’s ability to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… The board did not approve water billings or customer account adjustments or perform an annual audit of the clerk’s … and sewer rents. In addition, the town did not properly account for 6,600 gallons of purchased fuel. … New York State …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… have already risen to the highest level permissible under law in 2021. Unless the state or federal government takes …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases State Audits
… and program recipients’ treatment plans are not completed on time, with required team leaders’ approvals. As a result, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsNew York's 529 College Savings Program Turns 20
… helping New Yorkers save for higher education, according to New York State Comptroller Thomas P. DiNapoli. He … never too late to start saving and give a gift that will have lasting meaning. New York’s 529 College Savings … fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each year for every $1,000 …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not always accurately calculate separation payments and did not ensure an … District officials did not ensure that funds collected from all recreational and educational programs were properly … 12, totaling approximately $87,300, did not have the required proof of insurance on file. Auditors also found …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… to: [email protected] (OSC) or Mary Ryan (DOB) at 518-486-3273. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Seized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-follow