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Sexual Offender and Management Treatment Act Program
… Key Recommendations None Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate twice the number of students enrolled (from 53,000 to 106,000). The Fund was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 89-42
… is issued, the security being evidenced only by an account master record and a description of the security in a … provide that every "owner" of a security must establish an account master record before the owner may deposit a security … or corporation established by law" (31 CFR 357.21[e]). The account master record will include, along with other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… ] Audit Objective Determine whether the Amityville Union Free School District (District) officials properly collected, … Determine whether the Amityville Union Free School District District officials properly collected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the … $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… Fund’s (Fund) Sustainable Investments and Climate Solutions program. “Climate change is one of the greatest … $20 billion to its Sustainable Investments and Climate Solutions program. To date, the Fund has allocated $8.5 … Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus on small and mid-cap …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Barnes pleaded guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during an audit and … and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of … Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her personal use …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfHolley Central School District – Financial Condition (2013M-342
… of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and …
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-5State Agencies Bulletin No. 2272
… schedule and to introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected Employees: All employees with … by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to return salary checks for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeDutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …
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)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.7 million. Key Findings District … more fund balance than was needed over the five-year period ending June 30, 2015. The District overfunded …
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)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
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)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to … The purpose of our audit was to review the establishment and use of the Towns reserve funds and to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330DiNapoli: State Pension Fund Value $206.9 Billion
… York State Common Retirement Fund’s value rose with help from strong markets through most of the fiscal year, which …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
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
… and Cash Management Division and is comprised of high-quality, short-term investments. It allows for separate … investments. The STIP investment objective is to seek a high level of interest income consistent with safety of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli Releases October State Cash Report
… settlements since the budget was enacted, according to the October cash report released today by New York State Comptroller Thomas P. … transfers from other funds) totaled $39.4 billion through October, representing an increase of 10.7 percent or $3.8 …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-report