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IX.7.B Funds Distribution – IX. Federal Grants
… 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-distributionAccounting 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
To provide increased transparency in school district 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
… for additional information). An agency should not reduce a contract’s funds reservation, except when the estimated … law(s). An exception currently exists for special revenue funds federal appropriation enacted for grant … law(s). An exception currently exists for special revenue funds federal appropriation enacted for grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewInvestment of Retirement Funds
… Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state homes and … Permits investment of retirement funds in mortgages guaranteed by New York state homes and …
https://www.osc.ny.gov/legislation/investment-retirement-fundsDiNapoli Announces State Contract and Payment Actions for March 2016
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … of General Services $9.3 million for seven contracts for road paving materials including $4.1 million to Suit-Kote …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Unclaimed 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)
… 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-2019mMonroe-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)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
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)
… controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the CFO for safekeeping … of internal controls to account for and safeguard these funds. Key Findings Although we discussed minor discrepancies …
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)
… the Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely manner? Audit Period January 1, 2024 – July 29, … Did the Oneida County County Clerk Clerk properly collect and deposit funds and remit funds in an accurate and timely …
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 transfers from federal funds will be recorded in the federal grant fund as an Operating Transfer (transfer … In order to preserve federal grant reporting requirements …
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
… or modify a Fund value, complete the COA Change Request Form which can be found on SFS Secure and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXV.13 Federal Funds – Payments – XV. End of Year
… reimbursed for payments made from federal funds by the end of the fiscal year, vouchers and journal transfers including … payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after the dates specified may not provide …
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
… Reinvestment Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds