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Due Diligence for Companies Holding Abandoned Funds
… the process of reuniting the owner with their funds. Rules about deducting mailing costs First class mailing costs can’t … outstanding items. See the Handbook for more information about publication requirements and cost deductions by …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsAllocation and Budgetary Controls Over Unrestricted Funds
… research at the State University of New York (SUNY) by administering sponsored projects and sharing intellectual … campus officials were satisfied with the services provided by the Research Foundation's central office. From 2014 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsConservation Fund – Sources and Uses of Funds
… includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsIX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9-administrative-recoveries-transfers-other-fundsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Education Fund 62001 SSP SSI Payment Escrow Fund 72800 All Funds Special Emeg App Account 72350 Abandoned Property … Combined Non-Expendable Trust Fund 21700-21702 Winter Sports Education Trust Fund 21850-21851 Arts Capital … Gifts Trust Fund 24950-24951 Interactive Fantasy Sports Fund 24955 Mobile Sports Wagering 60800-60801 EPIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOversight of Smart Schools Bond Act Funds
… covers the period April 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan allowances. One loan … they did not meet job creation and retention goals by a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total of 40 jobs. Key Recommendations Monitor businesses’ …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Central School District is located in Washington County and is governed by the Board of Education which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
EdwardsKnox Central School District Transportation State Aid and Reserve Funds 2016M151
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
audit, school, middle country, extra-classroom activity
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middle-country-central-school-district-2022-160.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdf