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Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followThe Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are … are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be completed in an online application; and must use the designated account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… years to come,” DiNapoli said. “These companies need to be ready for the transition to the low-carbon economy of the … portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli also released the Fund’s second progress … its portfolio to net zero greenhouse gas emissions by 2040 . Background on New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not … and accounted for Niagara Power Coalition and Native American revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs should be … such as state matched Federal funding. The project ID can now be used to track state funding sources rather than …
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
… moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that … fund receipts and disbursements AND the pooling of cash assets of the funds within the State’s General Checking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Endicott -- Budget Review (B17-4-7)
… deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local … in last year's budget review by adjusting the rate structure in the water and sewer funds. Therefore, those … We recommend the Board address water and sewer rate changes and balance the budget before adoption to avoid …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7City of Glens Falls – Financial Condition (2013M-150)
… The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The City is governed … wards, and one councilman-at-large. The City’s budgeted general fund appropriations for the 2013 fiscal year are … a management company to ensure the Center is an active venue that attracts visitors to the City. Key Recommendations …
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
… public equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (26.7 …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli: State's Cash Position is Strong
… last year, according to the August cash report released today by New York State Comptroller Thomas P. DiNapoli. … initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is … are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit … to Private Purpose Trust Fund TE. Nonexpendable Trust Fund TN changes to Private Purpose Trust Fund TE. These changes …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … market volatility and uncertainty will continue. We manage New York state’s pension fund to withstand tough challenges. …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. … for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key Findings Village … amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityBolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Stockton – Financial Management (2014M-90)
The purpose of our audit was to assess the Towns financial management practices for the period January 1 2012 through February 13 2014
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Easton – Sales Tax Allocation (2014M-355)
… Purpose of Audit The purpose of our audit was to review the Town's practice for allocating … tax revenue for the period January 1, 2013 through June 30, 2014. Background The Town of Easton is located in … The purpose of our audit was to review the Towns practice for allocating …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Half Hollow Hills Community Library - Fund Balance (2018M-127)
… complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key … address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for … Determine if the Board of Trustees Board effectively manages the Librarys fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… and effectiveness. It’s gratifying to have an independent voice affirm our efforts,” DiNapoli said. “Our staff has … cost of enhanced staffing and compensation would be offset by fee savings that would be realized by shifting some costly external management to in-house …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingXII.6.O Paying Retainage – XII. Expenditures
… one to liquidate the full amount of the payment as a charge (positive amount), and a second line to represent the … Units must enter one of the following three account codes set up for retainage when both retaining funds as well … project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - Department …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainage