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City of Glens Falls – Financial Condition (2013M-150)
City of Glens Falls Financial Condition 2013M150
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150NYS Common Retirement Fund Announces First Quarter Results
… value of $181 billion, according to New York State Comptroller Thomas P. DiNapoli. “We’ve been able to make some … value of $181 billion according to New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… of PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all moneys …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Bolton Central School District – Financial Condition (2013M-58)
… appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a … District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. The … the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key … balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … … Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Ira – Financial Management (2014M-280)
… of approximately 2,200. The Town, which is governed by a five-member Town Board, includes a portion of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Saranac Central School District – Investment Program (2023M-89)
… our audit period. Officials did not: Solicit interest rate quotes, and Prepare monthly cash flow forecasts to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust … may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli: State's Cash Position is Strong
… tax receipts is important for purposes of ongoing budget balance, and we are seeing positive numbers there as well.” … million lower than projected. The General Fund closing balance totaled nearly $6.9 billion, which was more than …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongNYS Common Retirement Fund Reports First Quarter Results
… and uncertainty will continue. We manage New York state’s pension fund to withstand tough challenges. That’s why the … The Fund remains one of the nation’s strongest public pension funds. Pew Charitable Trusts' latest analysis of state pension funds, based on 2018 data, ranked the Fund as the …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsXII.6.O Paying Retainage – XII. Expenditures
… a certain percentage of contractual payments until such time as it is evident that the goods or services received … COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract encumbrance) should reflect … refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment as a charge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… Common Retirement Fund (Fund) that commended the Fund for its strong policies and ethical management, stating that … DiNapoli, the Fund’s Chief Investment Officer (CIO) Vicki Fuller, consultants and independent investment advisory … review period entirely under the leadership of CIO Vicki Fuller, who joined the Fund in 2012. The report credits …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearOpinion 91-42
… department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition … the fire department, in its discretion, may offer a gift of its moneys to the village (see Not-For-Profit …
https://www.osc.ny.gov/legal-opinions/opinion-91-42XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). …
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
… Retirement Fund’s latest successful shareholder efforts to have corporations improve their environmental policies and … Energy, Inc. (FANG) — agreed to assess and disclose the business impact of regulatory efforts to limit global warming … Fund’s investments. For two consecutive years, the Asset Owners Disclosure Project ranked the Fund as the top U.S. …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies