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DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… DiNapoli's disclosure proposals asked the companies to report their spending on candidates, political parties, … communications, payments to any trade associations used for political purposes, and payments made to any organization … struck down prohibitions on independent corporate spending for political advocacy, the Fund has filed resolutions with …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsTown 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.xlsxOpinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … for by law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five … District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, 2012 when …
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)
… Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 active members. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and2023 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds2022 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-fundsVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-3342021 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed a new District Treasurer who began in January 2019. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-552015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds