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Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfMonticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfNYS Common Retirement Fund Announces Second Quarter Results
… Fund’s (Fund) overall return in the second quarter of the Fund’s 2015-2016 fiscal year was -4.13 percent for the … Thomas P. DiNapoli. The Fund had an estimated value of $173.5 billion at the close of its second quarter. … multiple markets,” DiNapoli said. “Fortunately, New York’s pension fund is built on a conservative, long-term investment …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… March 31, 2015. … The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 2015 was 052 percent bringing the Funds estimated value to $1783 billion according to New York …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… but money from less than one-third of the tax check-off funds has been spent in the last six years,” DiNapoli said. “Donors expect their funds to serve the causes they support. Agencies need to … to provide greater clarity on why spending from the funds is lagging.” In State Fiscal Year (SFY) 2022-23, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… it may be necessary to make mandated payments from state funds. A CMIA federal interest liability will accrue when it is demonstrated that the state paid out its own funds for federal program purposes prior to receiving federal funds. The federal interest liability on a transaction will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… selected home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of … The organizations were to use the supplementary funds to improve RTR of direct home health care staff. We reviewed $39 million of RTR funds and found indications that providers were using some of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Services (BOCES) officials ensured the third-party administrator (administrator) returned forfeited funds from the health … manner. Key Findings BOCES officials did not ensure the administrator returned forfeited funds from the FSA, DCAP and …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … the FSA and DCAP administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… would require the entities administering tax check off funds to improve efforts to spend dedicated contributions … these challenges. My bill will help make sure these funds are being put to good use in a timely manner.” … found that over the previous five years, receipts for the funds reached $12 million, while expenditures were only $5.1 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsFund Financial Data – 2022 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… check-offs on their personal income tax forms, but these funds often sit unused, according to a report issued today by … More than $14 million has accumulated in six check-off funds, with nearly 90 percent of that for health-related … causes they care about but the money is piling up for some funds,” DiNapoli said. “It is past time to fix the problems …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesCOVID-19 Relief Program Tracker
… Budget is available for certain health and public safety payroll costs and other costs related to the pandemic, thus …
https://www.osc.ny.gov/reports/covid-relief-program-trackerFund Financial Data – 2023 Financial Condition Report
… inflows and outflows of current financial resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or project …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataNYS Common Retirement Fund Announces Third Quarter Results
… March 31, 2014. … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an estimated $1732 billion according to New …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… government-wide financial statements of the State. Guide to Financial Operations REV. 01/01/2017 … Capital Assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsTown of Schaghticoke – Budgeting (2013M-239)
… Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Privacy and Links Policy
… person which, because of name, number, symbol, mark, or other identifier, can be used to identify that natural … provide that information voluntarily by sending an e-mail or by initiating an online transaction, such as a survey, registration or application form. The voluntary disclosure of personal information to the …
https://www.osc.ny.gov/online-services/privacy-and-links-policyVillage of Lyons Falls - Board Oversight (2018M-174)
… the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key … the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174