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Holtsville Fire District – Financial Management (2025M-4)
… transparent and officials did not inform taxpayers on how all District funds were being used or reserved. The report …
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
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent 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)
ExtraClassroom Activity 2015MR5
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Dutchess County – Financial Condition (2013M-370)
… funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund …
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)
… that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds to …
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)
… and to examine internal controls over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, …
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
… Worksheet for Paycheck Reversal. Affected Employees: All employees with a paycheck being reversed on the AC230 … on the PayServ Bulletin Board. This new report details all AC230 requests for which OSC is holding funds and the … monitor the Payroll Reversal and Exchange mailbox, review all AC230 worksheets for accuracy, and return any inaccurate …
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
… today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.35 percent return on investments … in the state fiscal year that ended on March 31, 2018. The Fund ended the year with an estimated value of $206.9 … today announced that the New York State Common Retirement Fund earned an estimated 1135 percent return on investments …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionCity of Amsterdam - Budget Review (B21-5-5)
… June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that have been authorized to issue …
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
… §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments … The Short Term Investment Pool (STIP) is comprised of all the operating cash of the State Treasury, State agencies, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli Releases October State Cash Report
… billion were $14.4 million lower than projected in the most recent Financial Plan update, but more than $1.6 billion … $384 billion were $144 million lower than projected in the most recent Financial Plan update but more than $16 billion …
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
… among local governments (69.5%). Only three cities (Dallas, Phoenix and San Jose) devoted less than 40% of their …
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)
… during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of actual expenditures. …
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)
… deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, … town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and could be … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer …
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
… Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education …
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)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … of the Community Development Block Grant program for the period April 1, 2008 through June 13, 2012. … CDBG funds without the most basic of documentation to support the expenses and have used the funds at times to …
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
… DiNapoli said. Through 11 months of the fiscal year, All Funds receipts totaled nearly $136.6 billion, a decline … primarily because of timing of federal payments. All Funds spending totaled just under $131.5 billion through … Medicaid (up $1.4 billion primarily from federal sources). All Funds spending was $557 million lower than the latest …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-report