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City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the … surplus has significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli Releases Mid-Year State Cash Report and Review
… State tax collections of $34.2 billion through the first half of the fiscal year were nearly $610 million higher than … by New York State Comptroller Thomas P. DiNapoli. In spite of higher than anticipated spending, the General Fund ended …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… to participating funds is governed by §98-a of the State Finance Law which provides in relevant part that all … loans pursuant to subdivision five of section four of the State Finance Law; or Are federal funds, except such funds … pursuant to a court order, contractual obligation, or state or federal law or regulation, or are appropriated.” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsMonroe County - Financial Condition (2018M-179)
… position has been strained for several years. Its combined funds’ 1 available fund balance as of December 31, 2017 … and maintains adequate fund balance and cash flow in all funds. Develop a sustainable plan to phase out the general … raised in the County’s response (Appendix A). 1 Combined funds include the general and road funds and all enterprise …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… condition and received accurate financial reports to help it do so. Key Findings The Board did not adopt … The Board should transfer funds from the general funds to the highway funds to reduce or eliminate the fund balance deficits. The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today outlined the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesReview of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, … excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is … balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an … to extend our strategic partnership with New York state by developing this customized method for reducing their …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli: State Pension Fund Releases Annual Investment Return
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnTown of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnDiNapoli: State Pension Fund Value $210.2 Billion
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) earned an estimated 5.23 percent … to meet its long term return expectations and provide retirement security for our members, retirees and their …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDeposit Central School District - Financial Condition (2018M-204)
… and offer programs in-house when it is cost-effective to do so. District officials should examine ways to gain more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204IX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… and General Ledger modules under the SFS Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the … time period. Each report is located within the Report sub menu of the respective module. To run the NYGL0442, navigate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview