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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingNYS Common Retirement Fund Announces Third Quarter Results
… Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was 2.88 percent for the … Thomas P. DiNapoli. The Fund had an estimated value of $178.3 billion at the close of its third quarter. “The Fund experienced some recovery in …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… Attorney General Letitia James, his scheme was exposed and he has now admitted his guilt. I will continue to work with … of that faith constitutes the utmost disloyalty to those he was sworn to serve. My office will continue to root out … As part of the plea agreement, Thomas admitted that he knowingly and unlawfully appropriated contributions …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash … and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan
… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … Health provides adequate reporting of communitybased service reinvestment funds under the Transformation …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Budget Review (B19-7-4)
… budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to … yet expenditures have averaged $2.2 million over the last three years. City officials only partially implemented …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mNYS Common Retirement Fund Announces Second Quarter Results
… Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, bringing the … York State Comptroller Thomas P. DiNapoli. “On the heels of a robust first quarter, the second quarter presented … markets. The Fund’s value was $176.8 billion as of the end of the state fiscal year on March 31, 2014 and an …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of the Fund’s 2015-2016 fiscal year was -4.13 percent for the … strategy to weather such ups and downs and provide retirement security for generations to come. While we’ve seen …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… years, less than half of the 27 check-off funds this report examines showed disbursements. Of these, only the … agencies administering tax check-off funds are required to report annually to the Legislature, the State Comptroller, … Tax Check-Offs Increase in Number, Disbursements Lag for Most Funds Related Reports 2021 Tax Check-Off Donations Report …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, state payments … before the award authorization is entered in the Federal Payment Management System PMS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liability