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Due Diligence for Companies Holding Abandoned Funds

… or escheating, the property to New York State. This process, called due diligence, is not only required by … Law (APL), but is good customer service.  Requirements in addition to the mailing requirements below apply to … Plans (DRIPs) and business entities in certain industries. See the additional notification requirements section for more …

Allocation and Budgetary Controls Over Unrestricted Funds

… Purpose To determine if the Research Foundation for the State University of New York had: a fair and equitable … methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide …

Conservation Fund – Sources and Uses of Funds

… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …

IX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify … by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under …

Oversight of Smart Schools Bond Act Funds

… Plans, we identified risks with how it reimburses claims submitted in connection with approved Plans. … to reimbursement. Evaluate opportunities to streamline the application review process for both applicants and reviewers …

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

audit, school, middle country, extra-classroom activity

Independent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022

The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed.

Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)

To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.

Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)

Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer.

Federal Funds to New York City: Homeland Security Grant Program

The Homeland Security Grant Program (HSGP) (Assistance Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, protect against and respond to potential terrorist attacks, major disasters and other hazards.

Federal Funds to New York City: Social Services Block Grant

The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.

Federal funds to New York City: Title IV-E Foster Care

Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.