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IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… “Thanks to my partnership with the New York State Police, we uncovered this fraud, and she will now be held accountable … system from fraud.” Brady was working as a state employee when, on October 14, 2021, she submitted a request to NYSLRS …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkTown of Otto – Town Clerk and Tax Collector (2012M-214)
Town of Otto Town Clerk and Tax Collector 2012M214
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Reading – Financial Management (2013M-217)
… fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled cash for various … but did not account for cash separately by fund until the year-end financial reports were prepared. Therefore, at the … level and only assign fund balance for the ensuing year that is available. Account for cash balances by fund …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller … DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0College of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight (Monroe County) …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … Hills Central School District – Fixed Assets (Westchester County) The board did not approve the disposal of assets with … district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Bornhava – Compliance With the Reimbursable Cost Manual
… range of preschool special education services to children with disabilities from birth to five years of age. Bornhava … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualReal Estate Portfolio
… nation's largest state public power entity and a leader in supplying the State with electrical power. Public … generating projects, along with an administrative building in White Plains and several permanent easements. Key Findings NYPA did not include all of its property in the reports it submits to the State and posts on its …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSelected Aspects of Discretionary Spending
… York. RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General … 147 acres comprising the former Welfare Island, located in New York City’s East River. RIOC assumed the role of the … $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionAccounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsPawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard … Thomas P DiNapoli today announced his office completed audits of the East Moriches Central School District Orchard …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… 31, 2024. The Fund closed the year with an estimated value of $267.7 billion. “Strong performances across asset classes … fund’s investment returns higher over the past year, with many companies reporting better than expected earnings and … March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24City of Lockport – Budget Review (B24-1-8)
… – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8