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Oversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… New York State Comptroller Thomas P. DiNapoli today announced that five major companies in the New York State Common Retirement Fund's portfolio have adopted the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsTown of Owasco – Financial Management and Procurement (2021M-70)
… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
… - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … approximately $1.9 million. Key Findings The Clerk did not record, deposit, disburse and report all moneys collected …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Collection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation … 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsDiNapoli: Potsdam Audit Finds Missing Court Funds
… justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated … with one count of grand larceny in the second degree, a class C felony, and one count of falsifying business … entered certain fines and fees into the court’s database when they were received but later altered receipt dates so …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsAllocation and Budgetary Controls Over Unrestricted Funds
… the Research Foundation generated about $203.5 million in unrestricted revenues. Through the assessment process, about $30.9 million in unrestricted funds were allocated to the Research … Research Foundation allocated the remaining $161.6 million in unrestricted funds to the campuses and SUNY System …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsConservation Fund – Sources and Uses of Funds
… sales, the fees from which must be invested in a trust account and are not available to fund current operations. …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner … and are in the process of reuniting the owner with their funds. Rules about deducting mailing costs First class … 125 for more details. … Companies that hold abandoned funds must attempt to contact the rightful owner of the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-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
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each … and Document Preparation: The following is a comprehensive list of those funds included in the New York State reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrOversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department (Department) is monitoring the use … The Smart Schools Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-bolton.pdfFonda-Fultonville Central School District – Reserves Management (2021M-157)
Determine whether the Board of Education (Board) properly managed reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fonda-fultonville-2021-157.pdfFunds Expected to be Awarded to Small Businesses - June 30, 2024
Funds Expected to be Awarded to Small Businesses - June 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-06-30-24.xlsxFunds Expected to be Awarded to Small Businesses - September 30, 2024
Funds Expected to be Awarded to Small Businesses - September 30, 2024
https://www.osc.ny.gov/files/reports/excel/small-business-09-30-24.xlsxCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located … and Recreation in March 2013 but resigned on November 27, 2012 when irregularities related to cash receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied … Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra