Search
Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed 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-andCity of Glens Falls – Financial Condition (2013M-150)
… and one councilman-at-large. The City’s budgeted general fund appropriations for the 2013 fiscal year are … $16.7 million. The City’s budgeted water and sewer fund appropriations for the 2013 fiscal year were … the low levels of unexpended surplus funds in the general fund and declining balances in the water and sewer make the …
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
… York State Common Retirement Fund’s (Fund) overall return in the first quarter of the state fiscal year 2016-2017 was 2 … 30, 2016, the Fund has 38.3 percent of its assets invested in publicly traded domestic equities and 15.6 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsVillage of Endicott -- Budget Review (B17-4-7)
… in last year's budget review by adjusting the rate structure in the water and sewer funds. Therefore, those …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7XIX.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 … funding sources, considering the following questions: What is my total project budget? What is my total project cost? …
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 belonging to any and all funds of the State. The … Pursuant to 98 of the State Finance Law the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Stockton – Financial Management (2014M-90)
… adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …
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)
… The Town of Easton is located in Washington County and within its border includes a portion of the Village of … the town-outside-village funds in compliance with statute and seek legal counsel to determine what remedies are …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Village 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-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-58Procurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions within …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOpinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally …
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 … and $489,616 in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 … another two clients who were paying more than 30 percent of their income for rent, which is the threshold set by OMH. …
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
… projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … clearance pattern reflects how those checks clear the bank account in the days following the date the checks are mailed. … pattern projects the amount subtracted from a states bank account each day after the state makes a disbursement of …
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
Transfer authorization authority for Federal 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)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … certain revenues, as well as made unbudgeted year-end transfers totaling $67 million, which collectively reduced … during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s reserves. In …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32DiNapoli: State's Cash Position is Strong
… more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongNYS Common Retirement Fund Reports First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2020-21 … Thomas P. DiNapoli. “One of the strongest rebounds in modern history lifted the Fund’s value well above what it … 30, 2020, the Fund had 53.0 percent of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-results