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Little Falls City School District - Financial Condition Management (2019M-67)
… 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … 2013 totaled almost $850,000. Key Findings The Board did not adequately monitor financial operations, with unexpended … more than $491,000 over the past six years. The Town could have saved approximately $3,900 if diesel and ethanol blended …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Owego – Financial Management (2015M-179)
… they were not based on a historical trend of actual results. The Town accumulated almost $2.7 million in the … estimates that are based on a historical trend of actual results. Formally develop a plan to use the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Madrid-Waddington Central School District – Financial Condition (2015M-347)
… one school with approximately 680 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… W. Cowart, 58, of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before … of proper etiquette, what bullying is and what they can do about it and to teach educational empowerment tools." The … hourly pay rate, he received $11,583 more than he would have, had he been paid the $23 hourly pay rate. "As the …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterInvestors Reach Settlement with Wynn Resorts
… and a trustee of, the New York City Pension Funds (the “NYC Funds”) responsible for protecting the retirement security of over 700,000 New Yorkers. The NYC Funds are the fourth largest pension fund system in the …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsOpinion 88-7
… (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt … as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes of such … has been made in the budget to pay debt service from funds other than funds from the reserve fund). We also note …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… and helping safeguard the New York Common Retirement Funds Fund longterm investments …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… proposal, DiNapoli asked shareholders to join the Fund in withholding votes from all board directors up for …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… preparation for the next economic slump is essential.” All Funds tax receipts in December and January were a combined … monetary settlements of more than $1 billion. All Funds receipts for the year totaled $168.1 billion, including $61.3 billion in federal funds. All Funds spending rose 4.4 percent to $170.9 billion, …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… commits additional resources to the state’s reserve funds to improve long-term financial stability.” PIT … billion and initial projections by $636.4 million. All Funds spending totaled $220.5 billion, which was $11.1 … opening balance. This includes $2.35 billion of federal funds from the American Rescue Plan State Fiscal Relief …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… process for selecting LPAs and ensuring RESTORE program funds reach elderly residents from more counties and within … in at least three LPAs being inappropriately awarded funds while other LPAs were denied the opportunity for … the RESTORE program and were not using awarded funds within the required time frames to ensure emergency …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsII.3.D Evaluation – II. New York State Financial Accounting
… and schedules on receipts and disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary (cash) … pertain. These financial plan updates summarize state funds operating results and provide updated projections for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… 'ACCOUNT DESCRIPTION’ – Leave blank to return all advance types The query results must be sorted and subtotaled by … the purposes (as described in Section 10.D – Cash Advance Payment Types of this Chapter) under the originally assigned advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationOpinion 96-10
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … average contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-12014 Year End Report
The objective of our examination was to determine whether payments to claimants and medical providers claims by the Workers Compensation Boards Board sole
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-report