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IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. … funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for … Section 15.E of this guide on how to set this up in the Project Guide) Interface LATS information into SFS Once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan Forfeited … the funds were not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … monthly bank reconciliations and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk … totaling $520,000 and found they were recorded properly but were not always remitted to the appropriate parties in a …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli Announces Coal Investments Under Review
… determine whether they are taking steps to transition to a more sustainable business model in line with the growing low carbon economy. The review of … presented by climate change put their portfolios in jeopardy,” DiNapoli said. “We are assessing minimum …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOpinion 2005-4
… et seq .; see also Municipal Home Rule Law §24), in the case of BOCES, there are no such explicit general statutory … direction for permissive referendum procedures in the case of a BOCES, we believe such direction must be implied in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli Releases Report on NYS Executive Budget
… their pre-pandemic levels, New York has yet to achieve full recovery in either measure. DOB does not project the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, … in SFY 2024-25. All Funds tax collections for the current fiscal year are projected to decrease by $474 million (less … to federal cuts. Report Enacted Budget Report: State Fiscal Year 2025-26 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… An Expenditure transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: … An Expenditure transfer is used to adjust or reclassify previously posted expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
Determine whether the Town of Hempstead Local Development Corporations THLDC Board of Directors Board effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceGreenville Fire District – Investment Program (2023M-106)
… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the District may have earned an …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Corinth – Investment Program (2023M-146)
… investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. … period, the Village earned $1,516 from money on deposit in the Village’s two checking accounts, which had an average … $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… for due to inadequate segregation of duties. Cash was not deposited for as many as 93 days after being collected. … with certain aspects of our findings and recommendations, but indicated they planned to implement some of our … Appendix C includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Poughkeepsie City School District - Budgeting (2018M-226)
… million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Schenevus Central School District - Financial Condition (2018M-83)
Schenevus Central School District Financial Condition 2018M83
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund … (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or … certain types of facilities. The Agency, which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the Oswego County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanGarrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108