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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable … regular programs, that is, to benefit your municipality or school district (for example library or cemetery trusts), … July 1, 2001: Trusts that benefit your municipality or school district: Expendable Trust Fund TE changes to …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsRivendell School – Compliance With the Reimbursable Cost Manual
… Program to children with disabilities between the ages of three and five years. During the 2013-14 school year, … Rivendell served 86 students. The New York City Department of Education (DoE) refers students to Rivendell based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Rivendell based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… properly approved, and for a school-related purpose. Without adequate oversight, the board and officials cannot … Rapids Fire Company – Credit Cards (Niagara County) Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Mid Island served approximately 271 students. Local school districts refer preschool special education students … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 2004-3
… short term obligations (Article VIII, § 5[A]) and certain pension bonds (Article VIII, §5[D]). Article VIII, §10-a, in …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 2002-3
… A town board may not expand the activities of a public dock district to include maintenance and operation of … ask whether a town board may expand the activities of a public dock district to include maintenance and operation of … et seq .) or town board motion (Town Law §209 et seq .), a public dock district. Town Law §198 sets forth a town board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Former Alexandria Town Clerk Ellen Peck pleaded guilty … in public funds. Peck pocketed cash paid by residents for fines, fees and surcharges, according to State … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftAbout Statement No. 67 – Governmental Accounting Standards Board
Governmental Accounting Standards Board Statement No 67 defines the way public pension plans calculate and report net pension liabilities
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Financial Reporting and Asset Allocation
… These reports provide the public with a clear view of New York State Common Retirement … audited assets and liabilities. The report offers the public extensive historical data and information about how … Return Strategies 3% Cash 1% … These reports provide the public with a clear view of New York State Common Retirement …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationFinancial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsReport on the State Fiscal Year 2019-19 Enacted Budget | April 2018
The State Fiscal Year (SFY) 2018-19 Enacted Budget provides increased funding for education, health care, public transportation and other programs.
https://www.osc.ny.gov/files/reports/pdf/budget-enacted-2018-19.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfApplication for Transfer of Membership (RS5534)
To transfer your current Retirement System membership to another public retirement system in New York State use form RS5534.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5534.pdfBenefit Eligibility Assessment Process (2012-S-51), 90-Day Response
To determine whether the New York City Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process is in compliance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-12s51-response.pdfSelected Financial Management and Administrative Practices (2013-S-37), 90-Day Response
To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s37-response.pdfSelected Financial Management and Administrative Practices (2013-S-37)
To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s37.pdfGreen Tech High Charter School – Payroll (2023M-157)
Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/green-tech-high-charter-school-2023-157.pdfDiNapoli Releases Analysis of SFY 2024-25 State Budget
… the state’s long-term fiscal standing.” Revenue Risks All Funds revenues for SFY 2024-25 are projected to total $227.2 … fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, … Personal Income Tax In SFY 2023-24, just over half of All Funds tax revenues were from the PIT. These revenues rely on …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetForms and Templates
… than 125,000 inhabitants - Form AC973 [pdf] For use by all school districts coterminous with or partly within or wholly … - Professional Auditing Services [pdf] RFP Guidance for School Districts Seeking Audit Services [pdf] Download a …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesHelping Hands School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report … To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual