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Town 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-231NY State Comptroller Announces Appointment of Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … or with the assistance of other managers or Program partners, in separately managed accounts or commingled funds. …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… and in the strength of our investments there,” DiNapoli said. “In addition to providing a steady return for our … states during this crucial period for the Jewish state,” said Israel Bonds President and CEO Dani Naveh . “At a time … stand alone and we will always be standing with you.” said Howard L. Goldstein, US and International chairman of …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsCity of Amsterdam - Budget Review (B22-5-3)
… Law Section 10.10(d) requires all municipalities that have been authorized to issue obligations to fund operating … the City’s seven collective bargaining agreements (CBAs) have expired and another two will expire at the end of …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3State Agencies Bulletin No. 2227
… to the upcoming paycheck distribution and release of direct deposit funds and advices should the NYS budget be … may be affected. *This does not apply to employees of the State University of New York (28***, [excluding … deposit advices may also be delayed. The Division of the Treasury holds both the paychecks and electronic files until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of … Calendars | Office of the New York State Comptroller (ny.gov) . This early release of funds may be impacted by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationHomeland Security Grant Program – Federal Funding and New York
… to New York City The City’s latest projections (January 2025) include $261 million of HSGP funds for fiscal year … Mexico borders and international water borders. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – … $ 38.3 Note: Numbers may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis … The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programOpinion 88-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … the courts. It is for the Legislature, not the courts, to change or limit the rule if such change seems wise." Thus, a sheriff was held to be personally …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Westchester County - Financial Condition (2018M-151)
… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Sweet Home Central School District – Financial Management (2022M-166)
… encumbered funds and improperly restricted surplus funds in a debt reserve. As a result, District officials were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Wilson Central School District - Financial Management (2022M-22)
… properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was $3.3 million, … fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Pompey Hill Fire District – Financial Management (2021M-136)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village of Delhi – Financial Condition (2013M-110)
… As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for future repairs and …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110East Irondequoit Central School District - Financial Management (2019M-28)
… to 2017-18. The District also maintained 11 proper reserve funds totaling $34 million at June 30, 2018. During the last … balance complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying … and accounting for encumbrances and debt service funds properly. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Red Creek Central School District – Financial Condition (2016M-365)
… projected future needs. The Board and District officials have not developed formal, written multiyear financial or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 … large operating surpluses and did not use the appropriated fund balance included in its budgets. The Network Systems … of unexpended surplus funds that are not needed to fund District operations. Ensure that the Network Systems …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularHarpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango … of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … finance operations. District officials have not developed a plan to ensure that debt reserve funds are used for related …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not … earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130