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City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… (City) officials provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not … Hornell City officials provided oversight of foreign fire insurance FFI tax money …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140AC2709 - Verification and Checklist for Unclaimed Property
A summary of the report details and remittance
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdfIX.7.B Funds Distribution – IX. Federal Grants
… on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionTax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-off-fundsAccounting 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.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfDiNapoli Announces State Contract and Payment Actions for March 2016
… his office approved 2,117 contracts valued at $18 billion and approved more than 4.3 million payments worth more than … billion in March. His office also rejected 243 contracts and related transactions valued at $1.15 billion and more than 9,400 payments valued at more than $17.8 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016XI.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-overviewNotice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsInvestment of Retirement Funds
… Comptroller DiNapoli's Legislative Program Legislative Session 2021-2022: Investment of Retirement …
https://www.osc.ny.gov/legislation/investment-retirement-fundsMonroe-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-2019mControls 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.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.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.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.pdfIX.9.B Transfers to Other Funds – IX. Federal Grants
… Transfer (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are … Transfer transfer account code 60810 along with the fund affiliate of the receiving fund …
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
… ChartField, and must balance (by debits/credits) by business unit. Where transactions entered by users do not … 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 … In order for the State to be reimbursed for payments made from federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsCounty of Oneida – County Clerk (2025M-110)
… Did the Oneida County County Clerk Clerk properly collect and deposit funds …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110