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Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Dayton – Financial Condition (2013M-90)
… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … a deficit and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key Recommendations Correct the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… million. Key Findings District officials appropriated more fund balance than was needed over the five-year period ending … surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and … known as the Life Pass It On Trust Fund, had a balance of more than $1 million in December 2015 and has not been …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateExtra-Classroom Activity (2015-MR-5)
… Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other than by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Holley Central School District – Financial Condition (2013M-342
… source of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli Releases Report on Tax Check-Off Donations
… New York state's personal income tax (PIT) check-off funds are not … and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. Spending increased in the five-year period …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted … plan to protect the city's public pension funds will do much to ensure the funds operate with greater transparency …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … every fiscal year to determine the impact of legislative changes on interest received in current and new funds of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli: State Pension Fund Value $206.9 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.35 percent … more than one million individuals in the state retirement system and for New York taxpayers.” During state fiscal year …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCity of Amsterdam - Budget Review (B21-5-5)
… independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 … significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other matters … City through the Federal American Rescue Plan Act (Act) of 2021. At this time, the timing of receipt of funds from the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5State Agencies Bulletin No. 2272
… AC230 process are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. … their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ … OSC will continue to process Direct Deposit Reversals, Payroll Check Stop Payments, and Check Holds as requests are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeTown of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Boylston – Financial Condition (2021M-69)
Determine whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Comptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfDiNapoli Releases October State Cash Report
… and use both responsibly to maximize the benefits for New Yorkers. Recent improvements in the state’s financial …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportWest Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June … Instead, District officials levied real property taxes and paid debt service with general fund appropriations. Key … Develop realistic estimates for expenditures and unexpended surplus funds when preparing the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178