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Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit … process typically referred to as SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their mental …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSelected Aspects of Discretionary Spending
… Construction Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 89-42
… (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, §§6-f, 11; LOCAL … (Committee on Uniform Security Identification Procedures) number of the bills, as well as pertinent transaction data …
https://www.osc.ny.gov/legal-opinions/opinion-89-42IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryNYS Common Retirement Fund Announces First Quarter Results
… said. "As a long term investor, the fund's performance is best measured by its success over a period of years if not … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsTown of Lindley – Financial Management (2012M-226)
… 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did not … accumulated $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were … plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to … Develop a formal plan to use the unexpended surplus funds in the general fund in a manner that will benefit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through … Reduce the surplus fund balance in the general and highway funds. If the Board believes it is necessary to accumulate … planned purposes, it should formally establish reserve funds. Other uses for surplus funds include financing …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6NYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third … of the Fund’s annual investment return, which is targeted at 5.9%. About the New York State Common Retirement Fund The …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsUse of Federal Funding for Election Technology and Security
… Commission (EAC) to aid in the administration of federal elections. The EAC provides funds to states to help …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityIX.12.K Functional Clearance Patterns – IX. Federal Grants
… from federal funds. Guide to Financial Operations REV. 03/19/2012 … As noted above state interest liabilities will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsGlens Falls Common School District - Cash Management (2019M-177)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65City of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1DiNapoli Releases July State Cash Report
… the state budget was enacted, according to the July cash report released today by New York State Comptroller Thomas P. … after a volatile first quarter, and $3 billion in settlement revenue provides solid financial footing for the … accountable ways to maximize the benefit of this one-time settlement revenue. It provides tremendous opportunities to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases December State Cash Report
… Financial Plan projections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportNational School Lunch, Breakfast Programs – Federal Funding and New York
… National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) … among children. NSLP, first established in 1946, served 7.1 million lunches in its first year. SBP started out as a … All program. Funds to New York City Combined, the City’s latest projections include $538 million for NSLP and SBP in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsDiNapoli Releases School Audits
… Foundation. In addition, auditors found that the school did not budget properly. For both the 2011-12 and 2012-13 … the last five years, the district appropriated nearly $3.6 million of unexpended surplus funds and budgeted for … funds because expenditures were significantly less than what had been estimated. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… federal pandemic funds and to target funds towards children most in need. New York was allocated over $15 … aid during the pandemic from the federal government, with $14 billion from three rounds of the Elementary and Secondary … Tracker , through Jan. 31 New York’s school districts have spent roughly 40% of ESSER funds. “The classroom …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies … on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … notes that federal funds cover a higher share of essential services that the city provides to its most vulnerable …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-city