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Opinion 88-73
… Law, §6-d). Moneys from such a fund may be used to pay for repairs of capital improvements or equipment so long as the repairs are of a type which do not recur annually or at …
https://www.osc.ny.gov/legal-opinions/opinion-88-73NYS Common Retirement Fund Reports Third Quarter Results
… will maintain our conservative approach and keep a close eye on investment returns.” The Fund's estimated value … bonds and mortgages (23.9 percent), private equity (9.4 percent), real estate and real assets (8.6 percent) and …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… the closure of inpatient State beds (about $110,000 per closed bed) into expanded CBS. To document its oversight of …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followReporting of Community-Based Services Under the Transformation Reinvestment Plan
… Objective To determine whether the Office of Mental Health provides adequate reporting of community-based … 2022. About the Program The mission of the Office of Mental Health (OMH) is to promote the mental health of all New Yorkers, with a particular focus on …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planDiNapoli Releases Climate Action Plan
… today released a Climate Action Plan to protect and invest the assets of the $210 billion New York State Common … today released a Climate Action Plan to protect and invest the assets of the $210 billion New York State Common …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planSection 8 Housing Choice Vouchers – Federal Funding and New York
… 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created by the Housing and Community … than 51,000 recipients of CityFHEPS vouchers. FIGURE 1 – Number of Households Using Housing Choice Vouchers, HPD … of Housing and Urban Development; OSC analysis FIGURE 2 – Number of Households Using Housing Choice Vouchers, NYCHA …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersIndividuals with Disabilities Education Act – Federal Funding and New York
… 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 Staten Island 1,293 72 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli Releases July State Cash Report
… $88.2 million in July from a year earlier, helping lift the state’s total tax collections slightly above updated … increased $882 million in July from a year earlier helping lift the states total tax collections slightly above updated …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 36310 Transfers FROM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersVillage of Spencerport – Financial Management (2013M-134)
… expenditures (appropriations) totaled approximately $6.4 million. Key Findings Village officials have not adopted … or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the … or procedures to govern budgeting practices and the level of fund balance to be maintained for each fund. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Carthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… a reasonable and acceptable level for fund balances for all Town funds, and adopt a fund balance policy that reflects …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Procurement Practices
… Objective To determine whether the State University of New York – … established in law and elsewhere, are in place to ensure that spending is appropriate and in the best … issues within its procurement processes, leading us to question whether $895,839 was spent appropriately and in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOpinion 95-12
… State or federally chartered savings banks. The term "national banking association", as used in General Municipal … defined to mean a "bank as defined by the banking law or a national banking association located and authorized to do … whether a federally chartered savings bank constitutes a "national banking association," we note that sections 10 and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a … A check clearance pattern projects the amount subtracted from a states bank account each day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXV.15 Fund Classification Manual – XV. End of Year
… throughout the year to reflect changes made to various funds pursuant to legislation. Guide to Financial Operations … throughout the year to reflect changes made to various funds pursuant to legislation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualXV.14 Federal Admin Recoveries – XV. End of Year
… Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new … status changed to “Inactive” by OSC on the last business day of the state fiscal year. For additional information … Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesNewburgh Enlarged City School District – Financial Management (2025M-32)
… and reserve funds? Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school … with statutory directives. The District’s fiscal year 2023-24 surplus fund balance and reserve funds totaled … certain revenues, as well as made unbudgeted year-end transfers totaling $67 million, which collectively …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32