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Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not adequately segregate financial duties and did not provide sufficient oversight or compensating controls …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… Thomas P. DiNapoli, Attorney General Letitia James and New York City Department of Investigation Commissioner Margaret Garnett announced the sentencing of non-profit …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of park land. Although we were unable to locate a court decision specifically addressing the issue of construction of … S Ct 3141, 97 L Ed 2d 677 [1987], in which United States Supreme Court held that required grant of public easement …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Town of Adams – Justice Court Operations (2020M-163)
… retired Justice’s bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Taxes and Interest
… we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue … form. We'll let you know if you need to complete an IRS W-9 form to confirm your social security number or taxpayer … and possibly qualify for a reduced withholding rate, submit a W-8BEN (individuals) or W-8BEN-E (Entities). …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestTown of Schaghticoke – Budgeting (2013M-239)
… Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-2392024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfCommunity Development Block Grant – Federal Funding and New York
… (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to … (see Figure 2). Funds also support 86 percent of HPD’s total costs for lead paint remediation, growing to nearly … $195.0 Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget, Budget Function …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantVillage of Lyons Falls – Financial Management (2013M-393)
… of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected … the general fund’s excessive unexpended surplus funds by adopting a fund balance policy, establishing a contingency …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Northport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfTown of Fishkill – Fiscal Stress (2013M-188)
… Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Privacy and Links Policy
… Office of the State Comptroller is committed to protecting your privacy when you access our website and the online … that natural person. The Office of the State Comptroller does not collect any personal information about you unless … process your request. The Office of the State Comptroller does not sell, rent, loan, trade, or lease email addresses or …
https://www.osc.ny.gov/online-services/privacy-and-links-policyIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfChild Care and Development Block Grant – Federal Funding and New York
… may vary by year. Impact The January Plan assumes that total CCDBG funding will decline by more than a third from … additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of $512.6 million for FY 2025, … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grant