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Holtsville Fire District – Financial Management (2025M-4)
… reasonable estimates and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – … fund. If a board chooses to accumulate money for future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve fund. The District’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Extra-Classroom Activity (2015-MR-5)
… (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom activity … and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… that funded the reserves and ensure that expenditures from legally established funds are properly authorized. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330State Agencies Bulletin No. 2272
… change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion of Form AC230, … (SFS). Agencies can track their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification … Report, found on the PayServ Bulletin Board. This new report details all AC230 requests for which OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCity of Amsterdam - Budget Review (B21-5-5)
… that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller … each year, starting with the fiscal year during which the municipality is authorized to issue the deficit obligations, … require City officials’ attention. The proposed general fund budget includes estimated revenues of $975,000 for …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5XIV.3.A Overview – XIV. Special Procedures
… non-appropriated payments. The Short Term Investment Pool (STIP) is comprised of all the operating cash of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli Releases October State Cash Report
… but more than $1.6 billion above initial projections from the Enacted Budget Financial Plan. The state has also collected nearly $3.5 billion from financial settlements since the budget was enacted, … P. DiNapoli. “The state’s cash position remains strong from higher than initially projected tax collections and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… 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 … New York State Common Retirement Fund. Today, the state pension fund stands as a national model for accountability …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … negative economic impacts, similar to other major cities in the country, but it has used them at a faster pace than … the shifting fiscal environment to use any remaining funds in ways that continue to boost recovery and avoid spending …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryTown of Boylston – Financial Condition (2021M-69)
… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Title I Grants to Local Educational Agencies – Federal Funding and New York
… Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school … through the State Education Department and are allocated to the New York City Department of Education (DOE) and local … a school district (like DOE), Title I funds are targeted to those schools with the highest percentages of children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesWest Valley Central School District – Financial Management (2013M-178)
… the annual budget. Include the planned funding and use of all reserves in the annually adopted budget plan to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178City of Dunkirk – Community Development Block Grant Management (2012M-146)
… the City’s financial management and administration of the Community Development Block Grant program for the period … the Citys financial management and administration of the Community Development Block Grant program for the period Apri …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146DiNapoli Releases February State Cash Report
… $673 billion through Feb 28 a decline of $481 million or 07 percent from the same period last year according to the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-report