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NYS Common Retirement Fund Reports Second Quarter Results
… on a pace to generate solid returns overall,” DiNapoli said. “We’ll continue to manage investments with prudence and …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsTown of Reading – Financial Management (2013M-217)
… that the Board has not adopted a policy and Town officials have not developed procedures to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… in value to a historic high of $176.2 billion," DiNapoli said. “The strength of the domestic equity market, coupled …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Plymouth – Board Oversight (2016M-190)
… Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 … incompatible duties as she has the ability to disburse funds without anyone else’s knowledge. Key Recommendations … the risks associated with the disbursement of Town funds. … The purpose of our audit was to examine the Boards …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $27.5 million. Key Findings For fiscal years 2012-13 through 2015-16, operations resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… use of fund balance for the period of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialSchuylerville Central School District – Fund Balance (2016M-113)
… reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. District … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Cohoes City School District – Budgeting (2016M-111)
… $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Village of Solvay – Financial Management (2023M-49)
audit village solvay
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Endicott – Budget Review (B4-16-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … The water and sewer funds’ tentative budgets are not balanced and include a deficit of approximately $236,000 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7eLearning Videos and Resources
… would be useful to you, submit those ideas to NYSVCU@osc.ny.gov . Certificates of Deposit (CD) Accounts – New Resources from this Video NYS Abandoned Property Law Industry Handbooks Due … Processing Unit at NYSRPU@osc.ny.gov Due Diligence Process Video Resources from this Video Due Diligence Requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2000-2
… a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p 124; 1969 Opns St Comp No. … with any general law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d … and exhibits of art and art forms. February 28, 2000 Samuel L. Drayo, Jr., Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… 10 Buyout properties, 11 Acquisition properties, and 20 SFH properties, and identified potential weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs