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IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit … Treasury. In all such instances, the award is considered closed . This process should not be used for awards that are … Please note that while an agency might consider an award closed, the award may not have been closed out by the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The measurement focus is concerned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli Op-Ed in Crain's New York Business
… from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in … essential to such efforts. The state continues to rely on broad, lump-sum appropriations for some federal funds, … $12.7 billion for New York—requires reporting on plans to address inequities, including how projects will …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessIX.12.K Functional Clearance Patterns – IX. Federal Grants
… state interest liabilities will be calculated during the time the state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued from appropriated federal funds … state interest liabilities will be calculated during the time the state holds federal funds in its accounts pending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsMoriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… limits, to maximize interest earnings. Prepare monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Legal Aid Society
… payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 … payments Unified Courts System Courts made to Legal Aid Society of New York City Legal Aid from Ap …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli Releases Report on Tax Check-Off Donations
… eligible to receive contributions saw a slight decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), … eligible to receive contributions saw a slight decline in total donations as well as in the number of contributions …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The board …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… Paycheck Protection Program (PPP), a component of the latest coronavirus relief package. Under the PPP, employers … . For more information on the PPP visit the SBA . The latest $484 billion relief package included an additional …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionTown of Butler – Financial Management (2024M-119)
… ability to properly manage the Town’s fund balance was impaired. The audit also identified a $250,000 encumbrance …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Mount Sinai Union Free School District – Financial Management (2013M-227)
… period July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located … Mount Sinai Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Board of Cooperative Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed … Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… billion. "Climate change poses a significant threat to our investments. Smart, sustainable investments protect the long-term value of the Fund and at … President and CEO at Ceres . "These new, bold sustainable investments will go a long way in helping to make progress …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … The village has experienced unplanned operating deficits in its water and sewer funds for the last two years. These … financial operations throughout the year. The budgets in both the water and sewer funds were not based on realistic …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases December State Cash Report
… of the way through the state’s fiscal year, according to the December cash report issued today by State Comptroller … expected. "Strong tax collections in December added to a positive short-term picture for the state’s … on a new state budget begin in coming weeks.” Compared to a year earlier, total receipts increased 6.5 percent, or …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportMonitoring and Administration of Public Protection Grant Programs
… administers State and federal grant programs aimed at crime prevention and control. Its responsibilities include … crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. GIVE …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsCity of Amsterdam – Budget Review (B20-5-8)
… property registration fees, metered sewer rents and golf course fees which may not be realized. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8State Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding