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Clinton-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.pdfDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and … New York City is using the federal funds it received in the wake of the COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli Releases October State Cash Report
… because of Medicaid and the timing of the state’s pension contribution. Receipts collected in the General Fund … issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… seven years at the New York State Common Retirement Fund. Today, the state pension fund stands as a national model for … The proposals laid out by City Comptroller Stringer today will no doubt do the same for the city’s pension funds. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… funding to Local Educational Agencies (LEAs) — public school districts, charter schools, and Special Act districts … and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to … are eligible to apply to use Title I funds to operate school-wide programs. The funds are otherwise targeted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesHoltsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Boylston – Financial Condition (2021M-69)
… during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
Determine whether the Town of Saratoga Town Board Board adopted realistic budgets and effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82West Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. … the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNapoli Releases February State Cash Report
… or 0.7 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year to date tax collections were $103 million higher than the … latest projections included in the Third Quarter Update to the Financial Plan released with the Executive Budget on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportOpinion 88-73
… Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This … asking whether a town of the second class may establish a capital reserve fund for improvement district purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Dunkirk – Community Development Block Grant Management (2012M-146)
The purpose of our audit was to evaluate the Citys financial management and administration of the Community Development Block Grant program for the period Apri
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146NYS Common Retirement Fund Reports Third Quarter Results
… the third quarter of the State Fiscal Year SFY 201920 was 528 percent …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… funds realized through the closure of inpatient State beds (about $110,000 per closed bed) into expanded CBS. To …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund overall return in the third quarter of the state fiscal year 2015 was 191 percent for the threemonth period ending December 31 2014 bringing the Funds estimated value to $1817 billion according to New York State Comptroller Thomas DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsSection 8 Housing Choice Vouchers – Federal Funding and New York
… federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving $649.6 million in … comprise 90 percent in both years. Outside of the City’s budget, NYCHA also receives HCV funds directly from HUD. In … unit cost of $1,408. More than 100,000 households received rental assistance through NYCHA’s HCV program at an average …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersDiNapoli Releases Climate Action Plan
… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planDiNapoli Releases July State Cash Report
… higher than the latest projections and $831.1 million lower than initial projections. The year to year increase was … million or 13.5 percent), and was partially offset by lower personal income tax collections, down nearly $1.5 … easily accessible on his transparency website Open Book New York . …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportIndividuals with Disabilities Education Act – Federal Funding and New York
The Individuals with Disabilities Education Act IDEA which originated in 1975 and was most recently amended in 2015 guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actIV.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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers