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Cicero Volunteer Fire Department - Financial Activities (2025M-138)

… ensure that financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … department treasurer should maintain complete, accurate and current accounting records and reports to comply with … ensure that financial activities were properly recorded and reported and funds were safeguarded …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m

NYS 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. … ends March 31. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investments

VIII.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 authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers

NYS Pension Fund Launches Review of Integrated Oil & Gas Companies

… Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for … readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … those that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, …

https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companies

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… to a special revenue fund. Consult with legal counsel on the appropriate action regarding the future use of the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)

… sources, considering the following questions: What is my total project budget? What is my total project cost? Encumbrance? What is my federal versus state match spending? What are my complete …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sources

XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures

… Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made … for individual fund assets. Accounting for STIP Investments STIP investments managed by the Office of the State Comptroller …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stip

City of Glens Falls – Financial Condition (2013M-150)

… adopts realistic budgets, and along with Mayor and City Controller, continually monitors the budgets throughout the …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Village 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-b17-4-7

NYS Common Retirement Fund Announces First Quarter Results

… 2016, with an estimated value of $181 billion, according to New York State Comptroller Thomas P. DiNapoli. “We’ve been able to make some slight gains despite markets that remain … 31, 2016 end of the state fiscal year was revised upward to $178.6 billion from an initial estimate of $178.1 billion. …

https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-results

Town of Stockton – Financial Management (2014M-90)

… approximately $1.3 million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus … balances in the general and highway town-wide funds and adopt a policy to address the maintenance of a reasonable level of surplus fund balance. Adopt budgets that included realistic estimates for …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

Town of Easton – Sales Tax Allocation (2014M-355)

… and within its border includes a portion of the Village of Greenwich. The Town, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

Village of Coxsackie Financial Condition and Water and Sewer Fund Accountability 2014M324

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Bolton Central School District – Financial Condition (2013M-58)

… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

DiNapoli: State's Cash Position is Strong

State tax collections through the first five months of the state fiscal year were $269 billion $1193 million higher than projected in the latest Financial Plan update but 13 percent less than the same period last year according to the August cash report released by State Comptroller DiNapoli

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strong

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …

https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts

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