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Deposit Central School District - Financial Condition (2018M-204)
… the financial condition of the general and cafeteria funds. Key Findings District officials have: Implemented … the financial condition of the general and cafeteria funds …
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
… will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those … and the State's contribution to the Employee Benefit Funds pursuant to agreements with the various bargaining … for assessing, collecting and making payments from funds of the State are included in various statutes of the …
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
… will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those … and the State's contribution to the Employee Benefit Funds pursuant to agreements with the various bargaining … for assessing, collecting and making payments from funds of the State are included in various statutes of the …
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
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1XI.12 Overview – XI. Procurement and Contract Management
The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewSaranac Central School District – Investment Program (2023M-89)
… an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in … and Prepare monthly cash flow forecasts to estimate funds available for investment. Key Recommendations Prepare … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four objectives …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Town of Ira – Financial Management (2014M-280)
… budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended surplus funds in the Town’s operating funds. The Board did not develop comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Opinion 91-42
… This opinion represents the views of the Office of the State … that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department … -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… strength in real property transfer tax collections. All Funds receipts totaled just under $75.2 billion through Sept. … billion were $989.1 million higher than last year. All Funds spending of $72.2 billion through the first half of the … more information on the General Fund, State Operating Funds and All Governmental Funds. The General Fund is the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and … that will provide solid and sustained returns is the work of the Sustainable Investment and Climate Solutions …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Authorization). This section provides information related to Office of the State Comptroller (OSC) funds reservation … for numbering Purchase Authorizations and forms/templates to use when establishing Purchase Authorizations. FUNDS … State Contract Identifiers for additional information). Submit a signed copy of the contract letter and all other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… announced results of the New York State Common Retirement Funds latest successful shareholder efforts to have …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli: State's Fiscal Outlook Declines
… and the Legislature prudently increased New York’s reserve funds, but that cannot replace fiscal discipline or be relied … basis over the course of the fiscal year. If all the funds were deposited, the statutory reserves would total … should develop and clearly state criteria for using the funds designated for “economic uncertainties.” Growing Budget …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Releases May State Cash Report
… impacts state revenues." Through the first two months, All Funds receipts totaled $22.5 billion, representing a decline … a new monetary settlement of $350 million in May. All Funds spending totaled $27.1 billion through May 31, … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportVillage of Keeseville – Financial Condition (2013M-192)
… total fund balance for the general, sewer, and water funds at the end of the last three fiscal years were either … the Board were not aware of the general, sewer, or water funds’ actual operating results and overall financial … fiscal year. Specifically, the general, sewer, and water funds had a combined total deficit fund balance of $4,623 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… process for selecting LPAs and ensuring RESTORE program funds reach elderly residents from more counties and within … in at least three LPAs being inappropriately awarded funds while other LPAs were denied the opportunity for … the RESTORE program and were not using awarded funds within required time frames to ensure emergency repairs …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (the Fund), today announced that he and the … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceDiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… Thomas P. DiNapoli today announced the promotion of Sylvester (Sly) McClearn to interim director of the New … trustee of the Fund, said. “Sylvester McClearn has a long and proven track record in the financial industry and … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. … New York …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-director