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DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … portfolio, ensuring the strength of the fund for generations to come.” The Fund's value reflects …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterVillage of Pomona – Financial Condition (2015M-272)
… of the monthly budget status reports and ensure that funds are transferred in a timely manner so that budget lines …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… if computerized data and assets were properly safeguarded for the period August 1, 2013 through April 30, 2015. … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $19.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… company and IT consultant and did not audit claims for these services. The board did not review or approve … duties within the payroll process have been segregated. For example, computer access levels to various …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mAndes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250State Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Operational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Travel and Expense module include travel expenses, claims for damages, and other employee reimbursements. Some … available on the Office of the State Comptroller’s website for more detailed information as needed. Business Units may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344CUNY Bulletin No. CU-136
… The Union dues (code 231) and agency shop fee (code 220) for City Employee Union, Local 237 for the titles listed below will increase. These changes will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionAddison Central School District – Financial Condition (2016M-30)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $28.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
To determine whether Office of Children and Family Services officials have been effectively managing their agencys energy consumption
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Richfield Springs – Justice Court (S9-14-1)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, 2013. … comprising a Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2