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Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … monitored the financial condition of the water and sewer funds. Adequate financial reports were not provided to the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… Inc. KeyCorp Noble Energy Inc. PepsiCo Inc. Plum Creek Timber Company, Inc. Qualcomm Inc. Southwest Airlines …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsCollection and Use of Oil Spill Funds
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws … Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of … capacity of 400,000 gallons or more are licensed as Major Oil Storage Facilities (MOSF), and generally must pay monthly …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsDiNapoli: Potsdam Audit Finds Missing Court Funds
… the New York State Police and St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – … Guyette – was charged by the St. Lawrence County District Attorney with one count of grand larceny in the second … collaboration between my staff, town officials, District Attorney Rain and the New York State Police.” Auditors found …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsAllocation 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 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsConservation 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 …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsDue 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 …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsIX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9-administrative-recoveries-transfers-other-fundsXVI.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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOversight 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 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Owasco – Financial Management and Procurement (2021M-70)
… the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Opinion 94-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … 3701). General Municipal Law, §11, as amended by L 1992, ch 708, authorizes local governments, including school …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-bolton.pdfFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education (Board) properly managed reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fonda-fultonville-2021-157.pdfFunds Expected to be Awarded to Small Businesses - June 30, 2024
Funds Expected to be Awarded to Small Businesses - June 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-06-30-24.xlsxFunds Expected to be Awarded to Small Businesses - September 30, 2024
Funds Expected to be Awarded to Small Businesses - September 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-09-30-24.xlsxCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… from a separate bank account titled the “Binghamton City Sport Leagues” for the period of January 1, 2007, to November …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and