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DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … investigation also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftTown of Ballston - Water Fund Financial Operations (2023M-60)
… Town officials provided adequate oversight of the water funds financial operations …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… executive Anna Mendez for the misuse of nonprofit funds to fund straw political donations to former New York … filings on January 10, 2018. Mendez and Gonzalez provided funds to other employees of Tremont Crotona Day Care Center … out in their own names to conceal the true source of the funds. Alvarez then collected the money and false …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeTown of Adams – Justice Court Operations (2020M-163)
… whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. Key Findings Overall, Court funds were properly recorded, deposited and reported during … whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Opinion 88-21
… for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside … You have inquired concerning the use of park trust funds received by a village from subdividers pursuant to … Law, §7-730(1). Specifically, you ask: (1) May park trust funds be used to construct a building for public recreation …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Taxes and Interest
… such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of five years from the … involving securities, such as stocks, bonds, and mutual funds, may be paid in the form of the original security (if … such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestVillage of Millbrook - Financial Operations and Procurement (2018M-135)
Determine whether the Board provided adequate oversight to ensure resources are safeguarded and officials procured goodsservices as per the policy and statutes
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of East Hampton - Budget Review (B21-7-11)
… contingencies in the 2022 tentative budgets for the five funds examined (General Whole Town, General Part Town, … Recommendations While the Town has not used contingency funds in the last two fiscal years, we recommend that the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Albion – Financial Management (2021M-29)
… finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Community Development Block Grant – Federal Funding and New York
… localities to assist low- and moderate-income communities. Funds may be used for a variety of purposes, including … and community services, but the City uses the majority of funds for housing support. The program is authorized under … a metropolitan area. CDBG Disaster Recovery (CDBG-DR) Funds are also available for recovery from presidentially …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantVillage of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Fishkill – Fiscal Stress (2013M-188)
… Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of … expenses, Town officials loaned moneys between multiple funds, resulting in $10.3 million of outstanding interfund … of 2012. The Town did not use nearly $782,000 in donated funds as stipulated by the donors, but instead applied these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-1882024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal … for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid … for any covered program whereby the state receives federal funds earlier than required for “actual immediate cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdf