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Sexual Offender and Management Treatment Act Program
… treat sex offenders who are near release from prison or parole, and who, based on their mental abnormalities, pose a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 89-42
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL … §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 92-32
… and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may … reconvey the depot to the historical society for restoration and preservation. The historical society would … respect to such buildings and structures for acquisition, restoration, improvement and interest charges. (Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) officials … Determine whether the Amityville Union Free School District District officials …
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)
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund … transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to …
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)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
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
… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …
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
… funds for her personal use. Her thefts were brought to light during an audit and investigation by State Comptroller …
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
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2008 … District officials also improperly accounted for certain financial activity related to the capital projects fund, the … Holley Central School District Financial Condition 2013M342 …
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)
… officials should ensure that the Treasurer, faculty advisors and student treasurers are follow the District’s … appropriate accounting records. The Treasurer and faculty advisors should provide adequate oversight to student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5State Agencies Bulletin No. 2272
… for Paycheck Reversal . The new worksheet is formatted in Excel, and offers agencies two completion options, one of … Dates: The AC230 process schedule changes detailed in this bulletin will be effective on November 15, 2024. The … and corresponding funds, the payment will be reversed in PayServ. Any funds the employee is entitled to will be …
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)
… $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)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
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)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
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)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
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
… earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March 31, 2018. The … gaining long term, sustainable returns protects the Fund in times of uncertainty. The Fund ended the fiscal year just … it, as one of the best funded, best managed pension plans in the nation. The strength and stability of our state’s …
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 … The purpose of our budget review was to provide an independent evaluation of the …
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
… of legislative changes on interest received in current and new funds of the State. Guide to Financial Operations REV. …
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 … 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