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City of Dunkirk – Community Development Block Grant Management (2012M-146)

… the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses …

https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146

Opinion 88-73

… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

DiNapoli Releases February State Cash Report

… State tax collections totaled $67.3 billion through Feb. 28, … $103 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-report

NYS Common Retirement Fund Reports Third Quarter Results

… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2019-20 was 5.28 percent for … (3.5 percent). The Fund’s funded ratio of 96.1 percent is one of the strongest in the nation. DiNapoli initiated …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results

Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations … monthly reports present a variety of data on where funds are reinvested geographically and for what services. Examples of CBS supported via the reinvestment …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-follow

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… Program The mission of the Office of Mental Health (OMH) is to promote the mental health of all New Yorkers, with a particular focus on providing hope and recovery for adults … data on where funds are reinvested geographically and for what services. Examples of CBS-supported services via the …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

DiNapoli Releases Climate Action Plan

… in its leading investment performance,” said Joy-Thérese Williams, Chair of the Decarbonization Advisory Panel, and …

https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-plan

Section 8 Housing Choice Vouchers – Federal Funding and New York

… by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchers

2024 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.pdf

DiNapoli Releases July State Cash Report

… may change depending upon developments in Washington." All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from a year earlier. All Funds receipts were $118.9 million higher than the latest … below initial projections in the Enacted Budget. All Funds spending totaled $50.4 billion through July 31, …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-report

Individuals with Disabilities Education Act – Federal Funding and New York

… budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New … Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act

NYS Common Retirement Fund Announces Third Quarter Results

… The New York State Common Retirement Fund’s (Fund) overall return in the third quarter of the state fiscal year 2015 was 1.91 percent for the … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …

https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-results

Village of Spencerport – Financial Management (2013M-134)

… April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a … $833,139 and $522,373 in the general and sewer funds, (or 43 and 52 percent of expenditures), respectively. The Board … which would be a useful tool to strategically utilize to reduce the excessive unexpended surplus funds in a manner …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS … account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS Program. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

Carthage Central School District – Financial Condition (2014M-138)

… policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than necessary. Key Recommendations Develop … estimates for appropriations and unexpended surplus funds. Develop a plan for the use of excess unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Town of Carlisle – Fund Balance (2017M-106)

… Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has … the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of … and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects these …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Town of Ellicott – Fiscal Stress (2013M-269)

… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

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

… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity