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Opinion 92-52

… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …

Allocation and Budgetary Controls Over Unrestricted Funds

… initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and … budgetary controls over allocations of unrestricted funds. Background The Research Foundation for the State … assessment process, about $30.9 million in unrestricted funds were allocated to the Research Foundation's central …

Conservation Fund – Sources and Uses of Funds

To determine whether Conservation Fund Fund revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable Sta

Due Diligence for Companies Holding Abandoned Funds

… Companies that hold abandoned funds are required to attempt to contact the rightful owner … and are in the process of reuniting the owner with their funds. Rules about deducting mailing costs First class … 125   for more details. … Companies that hold abandoned funds must attempt to contact the rightful owner of the …

IX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants

Collection and Use of Oil Spill Funds

To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in

DiNapoli: Potsdam Audit Finds Missing Court Funds

The former justice court clerk in the town of Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed cash receipts according to State Comptroller Thomas P DiNapoli

XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting

… Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees Dental Insurance Fund …

Oversight of Smart Schools Bond Act Funds

… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … monitored the financial condition of the water and sewer funds. Adequate financial reports were not provided to the …

Madison Central School District - Reserves and Debt Service Fund (2019M-63)

… report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were … to initiate corrective action. … Determine whether reserve funds and the debt service fund balance were reasonable …

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. … auditor who provides training on extra-classroom activity funds to other school districts; however, this training has …

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … and did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose …

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …

Resources and Responsibilities: New York State’s Environmental Funding

… Protection Agency, Enforcement and Compliance History Online, at https://echo.epa.gov . 4 Environmental Site … EPA is reported on the Enforcement Compliance and History Online (ECHO) Analyze Trends: State Dashboards webpage at …

DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions

… New York State Comptroller Thomas P. DiNapoli today announced that five major companies in the New York State Common Retirement Fund's portfolio have adopted the Fund's request to disclose …

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)