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IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing … state agency disbursed for program purposes. These journal voucher payments are considered interest neutral. Agencies … required to make every effort to properly allocate state voucher payments between state and federal funds. In very …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersXI.12 Overview – XI. Procurement and Contract Management
… or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Benefit and Indirect Cost allocations are based upon personal service (PS) disbursements paid from appropriated … derived by multiplying the percentage rates by the total personal service disbursements made between each bi-weekly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… bargaining units. Indirect costs are agency or central service agency costs that cannot be directly associated with … Benefit and Indirect Cost allocations are based upon personal service (PS) disbursements paid from appropriated … derived by multiplying the percentage rates by the total personal service disbursements made between each bi-weekly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDeposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… through September 23, 2026, and HCR must expend at least 80% of the funds by September 23, 2023. DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… funds occurs, or federal funds are returned to the U.S. Treasury. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesLaFayette Central School District – Reserves (2013M-387)
… Key Recommendations Adopt resolutions when establishing or funding reserves. Take remedial action to ratify the de … only for the purpose for which the reserve was established or as otherwise provided by law. Refrain from loaning reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387City of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … of $37.2 million appears on track with City officials not anticipating an operating deficit. Also, while the … in each fund. During the period reviewed, the Council did not address cash flow problems in the water and sewer funds. …
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
… fiscal year were nearly $610 million higher than projected and the state collected nearly $3.5 billion from financial … September, according to the state monthly cash report and a mid-year report on revenue trends, released today by … DiNapoli said. “Tax collections are outpacing projections and settlement revenue is boosting state coffers. In the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… the state department or division responsible for such fund/account within thirty days of the beginning of each fiscal … funds using the NYS01 General Ledger Business Unit and account code 31701 – STIP Interest. In instances where an … Agencies should utilize their business unit and the STIP account code (31701) when creating the journal entries. In no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… voting guidelines , which articulate the Fund’s view of best practices on environmental, social and governance (ESG) … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… inform and inspire the Fund’s low carbon strategy. The full report is here: …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureNew York State Financial Reporting
… Cash Basis Reports The State Comptroller’s office issues the annual and monthly … Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with …
https://www.osc.ny.gov/reports/financeDiNapoli 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 … investment managers who want to do business with the state pension fund,”said DiNapoli. “The recent $1.2 billion … New York State Comptroller Thomas P DiNapoli announced today that the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… to $272.1 billion. “There has been tremendous volatility in the markets in recent months, but thanks to the state pension fund’s diverse investments, … since Russia’s invasion of Ukraine has sent shockwaves through the financial world with repercussions that are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-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 the Town’s … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118