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Controls Over Unclaimed Bottle Deposits (2016-S-96) 90-Day Response
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96-response.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfNotice of Reserve Funds
… fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewInvestment of Retirement Funds
… mortgages guaranteed by New York state homes and community renewal. Memo Bill Text Status … mortgages guaranteed by New York state homes and community renewal …
https://www.osc.ny.gov/legislation/investment-retirement-fundsDiNapoli Announces State Contract and Payment Actions for March 2016
… through March for calendar year 2016, DiNapoli’s office has approved 5,292 contracts valued at $25.8 billion … to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses Legislative … of Agriculture and Markets $1.7 million to the American Dairy Association for dairy promotion programs for New York. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe-woodbury-2019-197.pdfLGMG - Investing and Protecting Public Funds
LGMG - Investing and Protecting Public Funds
https://www.osc.ny.gov/files/local-government/publications/pdf/investing-and-protecting-public-funds.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… annual financial reports (AUDs) with the Office of the State Comptroller (OSC), as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Onondaga County – Court and Trust Funds (2025-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court and … appropriate controls to safeguard and account for court and trust funds for the period January 1 2024 through …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3County of Oneida – County Clerk (2025M-110)
… in an accurate and timely manner? Audit Period January 1, 2024 – July 29, 2025 We extended our audit period to review certain Clerk … theft or loss, errors or misappropriation could occur and go undetected. We also determined that the Clerk did not …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110IX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer … bills. As such, special account coding must be used to ensure that the transaction budget checks against the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Level 6: Fund/Subfund Transaction Detail GAAP BASIS FUND TREE Level 1: Total Funds Level 2: Major Category Level 3: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXV.13 Federal Funds – Payments – XV. End of Year
In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal transfers including fringe benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects were estimated to cost approximately …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds