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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-2025mNYS 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-investmentsVIII.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-transfersNYS 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-companiesNiagara 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-andXIX.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-sourcesXIV.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-stipCity 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-150Village of Endicott -- Budget Review (B17-4-7)
… Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in the … estimated revenues) and $215,863 in the sewer fund (6.1 percent of the fund's estimated revenues). The Village took … actions, such as decreasing expenditure estimates or passing an override local law, to avoid adopting a budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7NYS Common Retirement Fund Announces First Quarter Results
… three-month period ending June 30, 2016, with an estimated value of $181 billion, according to New York State … ongoing market fluctuations.” The Fund's estimated value reflects benefits paid out during the quarter. The Fund’s audited value as of the March 31, 2016 end of the state fiscal year …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsTown of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the period … The purpose of our audit was to assess the Towns financial management practices for the period …
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)
… 2013 through June 30, 2014. Background The Town of Easton is located in Washington County and within its border … a portion of the Village of Greenwich. The Town, which is governed by an elected five-member Town Board, has a …
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-127Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is governed by an elected Mayor and Village Board. Budgeted …
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)
… the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. … However, 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-58Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bemus-point-village-2022-38.pdfTown of Adams – Justice Court Operations (2020M-163)
Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adams-justice-court-2020-163.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfSchodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdf