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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit … from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement of the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsNYS Common Retirement Fund Reports First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2020-21 … Thomas P. DiNapoli. “One of the strongest rebounds in modern history lifted the Fund’s value well above what it … 30, 2020, the Fund had 53.0 percent of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… independent voice affirm our efforts,” DiNapoli said. “Our staff has helped build one of the nation’s strongest pension funds, but only with … brightest investment talent that it can in order to remain one of the best-funded public pension plans in the country,” …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingXII.6.O Paying Retainage – XII. Expenditures
… OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying retainage against … This section provides Business Units with instructions on recording and paying retainage against …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageSaranac Central School District – Investment Program (2023M-89)
… Solicit interest rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare monthly cash flow forecasts that estimate the amount of funds available …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … The purpose of our audit was to review the Towns financial management and budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York State Comptroller Thomas P. DiNapoli. The General Fund ended … to strong personal income tax receipts according to the state monthly cash report and a midyear report on revenue and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… York State Comptroller Thomas P. DiNapoli today announced results of the New York State Common Retirement Fund’s latest … York State Comptroller Thomas P DiNapoli today announced results of the New York State Common Retirement Funds latest …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… to create a funds reservation for anticipated fiscal year purchases when submitting the Purchase Authorization to … if eligible agencies are listed in the IFB. See XI.8.B Multi-Agency Contracts for additional information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: State's Fiscal Outlook Declines
… gaps cumulatively totaling $364 billion through SFY 202627 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Releases May State Cash Report
… totaled just under $11 billion through May 31, a decline of $1.1 billion, or 8.8 percent, from the same period last … receipts totaled $22.5 billion, representing a decline of $538.5 million or 2.3 percent from a year earlier. Total … The state also received a new monetary settlement of $350 million in May. All Funds spending totaled $27.1 …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportVillage of Keeseville – Financial Condition (2013M-192)
… realistic estimates for revenues and expenditures based on historical data and supporting source documentation. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… the RESTORE program, which assists senior citizen homeowners with the cost of addressing emergencies and code … within the prescribed time frames to better support senior homeowners in need of assistance. Specifically, we found: …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… toward employees and pressured employees to perform sex acts, allegations detailed in a January 26, 2018 Wall … Mr. Wynn's history of harassment based on interviews with over 150 witnesses. Mr. Wynn has since resigned from his … the third largest public pension fund in the United States with estimated assets of $209.1 billion as of Dec. 31, 2017. …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceDiNapoli Releases July Cash Report
… nature of billions of dollars in settlement proceeds, it is important to closely monitor results as the year … 8.4 percent, higher than collections from July 2014. While much of the year-to-date increase was due to stronger PIT … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… interim director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. “Since taking office, I have made the Emerging Manager Program one of the Fund’s top priorities,” DiNapoli, trustee of the Fund, said. … director of the New York State Common Retirement Funds Fund Emerging Manager Program …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… a year earlier. While the Fund’s 2020-21 fiscal year saw market disruptions from the global COVID-19 pandemic, the … competition. The strategy includes educating diverse market participants about opportunities to do business with …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli Releases State Cash Report
… website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportTown of Lincklaen – Board Oversight (2017M-37)
… Town of Lincklaen is located in Chenango County and has a population of approximately 400. The Town is governed by an … process to safeguard Town money. Key Recommendations Adopt a comprehensive fund balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37