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Cash Basis Report - July 2024
Comptroller’s Monthly Report on State Funds Cash Basis of Accounting - July 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-july-2024.pdfDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… nationwide. The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school … and spending on existing programs. Rochester and Buffalo set aside around 62% of their funding for operational … the full expansion of the city’s 3-K initiative (universal free educational childcare for 3-year-olds), which began …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 … To assess the extent of implementation of the four recommendations included in our initial audit report Collection and Use of Oil Spill …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followDiNapoli: City of Corning Audit Details Stolen Funds
… fines, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The clerk, Stephanie … monitoring and enforcing the collection of the gross utilities receipts; Review parking ticket policies related to … audit. For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/cities/2014/corning.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsDiNapoli: After-School Provider Misused $194,320 in Public Funds
… Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), submitted $194,320 … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … SCO Family of Services SCO a provider of extended school day programs for the State Education Department SED submitted …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsPension Funds Break New Ground on Board Diversity
… P. DiNapoli today announced that the New York Common Retirement Fund (Fund) has reached precedent-setting agreements with Monster Beverage Corp. and Standard Pacific Corp. to formally include sexual … Fund proposal which was co-filed by the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityHannibal Fire Company – Misappropriation of Funds (2023M-59)
… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Olean City School District – Reserve Funds (2022M-187)
… complete report – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Independent Oversight: OSC's Contract Review Safeguards Public Funds
… restore certain OSC oversight authority for billions of dollars in contract spending should be enacted in this … and Change Orders 10,842 4.1 58.3% $117.1 Total 18,605 5.3 100.0% $173.4 FIGURE 2: Time to Complete OSC Contract Review … 11 0.1% $0.2 0.1% 76-90 8 0.0% $1.5 0.9% Total 18,605 100.0% $173.4 100% Notes: Amounts are rounded to the nearest …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsBelfast Central School District – Reserve Funds (2021M-135)
… properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate … Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135DiNapoli Expands State Pension Fund's In-State Investment Program
… the third largest public pension fund in the country, is one of the first to offer credit financing through an … Bank and First Niagara Bank. “The state pension fund is helping New York’s growing businesses move to the next … are in line with our priority of generating returns for the pension fund, while helping to boost our state’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programSchuyler County – Court and Trust Funds (2021-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March … officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Putnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353