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IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Pleasant Valley – Financial Management (2024M-158)
… Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal years 2019 … with our findings and recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli Releases July State Cash Report
… a positive development," DiNapoli said. "Federal receipts have grown, but that may change depending upon developments …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportIndividuals with Disabilities Education Act – Federal Funding and New York
… (IEPs) and the implementation of these programs. IDEA funds pass through the State Education Department (NYSED) and … to schools based on census and poverty data. While these funds can only be used to serve special education students, … mandated by a student’s IEP can be supported with IDEA funds. Allowable IDEA expenses include school aide or …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli Releases Climate Action Plan
… York State Comptroller Thomas P. DiNapoli today released a Climate Action Plan to protect and invest the assets of the … State Common Retirement Fund (Fund). The plan lays out a path for the Fund to further address climate risk in its …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planSection 8 Housing Choice Vouchers – Federal Funding and New York
… income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … 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 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… collections are well over estimates." Through June 30, All Funds receipts totaled $37.7 billion, representing a decline … billion or 6.1 percent from the same period last year. All Funds spending totaled $41.1 billion in the first quarter of … federal sources) and education (up $767.1 million). All Funds spending was $1.4 billion below projections, primarily …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli Releases January State Cash Report
… are slightly above Executive Budget projections," DiNapoli said. "With the budget process well underway, and less than …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through … tax collections through November declined $11 billion or 24 percent from the same period last year according to the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases August State Cash Report
State tax collections totaled $282 billion for the five months ended in August $133 million above updated projections primarily due to double digit growth in business tax collections according to the state cash report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York … required that grantees that received confidential funds have a record of the signatures of the funds recipient, the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followTitle IV-E Foster Care – Federal Funding and New York
… City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 … 21.2 21.1 Total IV-E Funding $ 298.8 $ 295.4 Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis … Title IVE of the Social …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… the pension fund for their retirement security,” DiNapoli said. “We’ve committed more than $2 billion through this … investment program into businesses across New York state,” said David Helgerson, managing director at Hamilton Lane. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesIX.12.O Refunds – IX. Federal Grants
… will be calculated on the federal percentage of all refund transactions executed by the state where such amounts … Exceptions Due to their uniqueness, exceptions to the special refund calculations apply to the following programs: Special Supplemental Food Program for Women, Infants and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal … and the Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is governed by … $1.3 million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus funds; as …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… not allocate sales tax revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… and regulatory challenges in the years to come,” DiNapoli said. “These companies need to be ready for the transition to …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to … below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers