Search
Alexander Central School District – Financial Management (2020M-64)
… and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… which precludes the Department and us from confirming all funds collected were recorded and deposited in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Corning – Financial Condition (2020M-13)
… unassigned balance in the TW general fund and use excess funds in a manner that benefits taxpayers. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Putnam Central School District – Fund Balance Management (2020M-27)
… multiyear financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Maybrook – Financial Condition (2020M-54)
… percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Broadalbin – Leave Accruals (2014M-88)
… appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Brant – Justice Court (2014M-180)
… properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Jamesville-Dewitt Central School District – Procurement (2016M-264)
… appropriate legal action, if necessary, to recover those funds. Comply with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Piseco Common School District – Authorized Investments (2023M-172)
… safety, liquidity and yield - when investing available funds. Review the investment policy annually and amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Attica Central School District – Financial Management (2022M-103)
… needed or necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Town of Pendleton – Capital Projects (2024M-72)
… Account for the projects in separate capital projects funds. Recommendations The audit report includes 11 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Warsaw – Tax Collection Remittance (P1-24-22)
… weekly and as required by Town Law. The Clerk made one payment totaling approximately $3.1 million to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22IX.2.A Acronyms – IX. Federal Grants
… Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … Plan TSA Treasury-State Agreement – CMIA Required UEI Unique Entity ID USDA United States Department of Agriculture … Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsIntroduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State … now on the MTA to improve the region’s transit system and win riders back, while keeping its budget balanced, … million in 2027. For example, the MTA has yet to identify how it will achieve all of the $500 million in annual savings …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 88-19
… board to hire an attorney for the purpose of commencing legal action to enjoin a private corporation from using … a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether the town can hold a … statutory authority (see 1986 Opns St Comp No. 86-8, p 14, and cases cited therein). There is no authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For … will show an estimated maximum amortization amount for the next fiscal year’s contribution. You are not required to …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… large transfers from the state’s general fund and federal funds shows no signs of reversing. The general fund subsidy …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry companies by enforcement or other action to enhance disclosure of the material risks climate change poses to their business and what steps they are taking to meet those challenges
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 2005-5
… benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was originally enacted … references “employer contributions to pension … funds”. However, the reference to “employer contributions” is … to the reference to “employer contributions to pension … funds”. In this regard, we note that local governments …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5