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State Comptroller DiNapoli Releases Municipal & School Audits
… consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and … years and, therefore, should have been turned over, as required. Chenango County Industrial Development Agency … treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… Investors should know if companies are using corporate funds for political purposes, especially now in an election …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal funds. Federal Funds – Major Program Threshold The Cash Management Improvement Act of 1990 (CMIA) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdfBudget Analysis State Fiscal Year 2008-09 - Review of the Enacted Budget, June 2008
The State Fiscal Year (SFY) 2008-09 Enacted Budget Financial Plan increases All Governmental Funds spending by 4.8 percent over SFY 2007-08, to $121.6 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2008-09.pdfReview of the Financial Plan of the City of New York - July 2011
On June 29, 2011, New York City adopted a $65.9 billion budget ($46.5 billion in City funds) for FY 2012, which began on July 1, 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2012.pdfNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2016.xlsxNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2017.xlsxMWBE Report 2015-2016 Fiscal Year
The New York State Common Retirement Fund’s Emerging Manager Program began in 1994 with an allocation of $49 million to Progress Investment Management Company,
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2015-16.pdfXII.6.B Land Acquisition Payments – XII. Expenditures
… payment voucher if a court awards the landowner additional funds separate from the eminent domain judgment amount. If … when coding eminent domain payment vouchers that reference funds 60602, 60606, 60612, and 60613. For land purchases made … dedicated to the land purchase and deposit the funds into the eminent domain fund. The final judgment of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsOpinion 88-33
… to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- Expenses (allocating cost … and Duties (use of general fund moneys to pay cost of district improvements); (authority to compromise claim) TOWN … the laterals were described in the original plans for the district or where the cost of the laterals will exceed the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2005-7
… either by payment in person or payment by electronic funds transfer, of water rents imposed on behalf of a town … either by payment in person or payment by electronic funds transfer, water rents imposed on behalf of a water … a rule, the function of collection and custody of public funds are duties that are attended with a high degree of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7West Hill Fire District No. 3 – Financial Condition (2014M-160)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Montgomery County – Financial Condition (2013M-234)
… and defining reasonable amounts of unexpended surplus funds that the County should maintain. Develop and adopt … Closely monitor the County’s use of unexpended surplus funds and ensure that action is taken, if necessary, to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board … does not report the receipt or disbursement of private funds in its reports to either the State Education Department …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 21
… during the SFS EE1 upgrade must be updated in SFS and funds reserved (pre-encumbered) to be available for use via … Operations (GFO), Chapter XI, Section 2.C - Contract Funds Reservation … Updating and PreEncumbering Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Olean – Budget Review (B1-16-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.6 and 2.7 percent of appropriations) provide limited …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Caton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… interfund advances from the general fund to the enterprise funds were fully repaid by the close of the fiscal year. As a … enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. County …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177