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DiNapoli Releases January State Cash Report
… $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last year, according to the … nearly $126.5 billion, a decline of $176.2 million, or 0.1 percent, from a year earlier. Total receipts exceeded … $121.5 billion through Jan. 31, approximately $4.2 billion or 3.6 percent higher than last year for the same period. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 million higher than the latest projections included in the mid-year update to the … November, All Funds receipts totaled $94.9 billion, a decline of $777.3 million or 0.8 percent from a year …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followTitle IV-E Foster Care – Federal Funding and New York
… added an average of $100 million annually in City funds to make up for a shortfall in IV-E funds. Moving forward, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care2024 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.pdfDeposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating … 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-vouchersVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an … allocation. The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an … allocation. The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC …
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
… and fines 606,946 606,946 Licenses and permits 2,287.794 2,287,794 Intergovernmental 6,119,938 $2,578,191 … to the change in net assets in the statement of activities is presented in an accompanying schedule . … Examples from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXI.12 Overview – XI. Procurement and Contract Management
… contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewCherry 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.pdfVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in … Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… 28 publicly traded integrated oil and gas companies to determine if they are prepared for the transition to a … these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated oil and gas companies …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andCity of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150NYS Common Retirement Fund Announces First Quarter Results
… (7.8 percent), real estate (7 percent), absolute return strategies (3.3 percent) and opportunistic alternatives and … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s fiscal year ends …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-results