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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … and the optimal or targeted funding and using of reserve funds. … Cincinnatus Central School District Fund Balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… almost $3.3 million at the end of 2012. Unexpended surplus funds in the general fund at the 2012 fiscal year end equaled … balance policy governing the level of unexpended surplus funds to be maintained in the Town's operating funds. Develop and adopt a comprehensive multi-year financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the end of the second …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… State tax receipts totaled $58.4 billion through the first half of State Fiscal Year (SFY) 2022-23, exceeding the latest … revenue in the months ahead. Bolstering rainy day reserve funds on or ahead of the schedule proposed in the Enacted …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionState Agencies Bulletin No. 422.1
… Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when … checking or savings account. Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, … Association (NACHA) regulations. Agencies should submit the AC230 or AC1476-P to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfOpinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … expenditure, in obligations of the United States of America and obligations guaranteed by agencies of the United …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli Releases Report on NYS Executive Budget
… finances have stabilized, and the Division of Budget (DOB) is now forecasting reduced budget gaps. In his annual report … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetOpinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 2001-3
… the cost of general governmental services constitutes a tax and may not be imposed by a municipality without express …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household … cut herself extra paychecks, pocketed water and sewer payments, made unsupported payments to her husband and used … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the appropriate State bank account. Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. … obtain preapproval by e-mailing Treasury-Accounting@tax.ny.gov with the amount of the cash deposit and a … Entry screens to Treasury.Mailbox.Accounting.Unit@tax.ny.gov . For bulkload agencies a hardcopy (submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsComptroller DiNapoli Releases Municipal Audits
… veterans and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 … Exemptions (Erie County) Auditors reviewed 60 out of 369 (16 percent) agricultural, veterans, disability and senior … For example, in 2017 the Clerk collected $929,290 from January 20, 2017 through February 8, 2017 before remitting …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… The New York State Common Retirement Fund (Fund) received a $33.8 million return from its investment in Autotask, an IT company located near Albany, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fund