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Town of Ballston - Water Fund Financial Operations (2023M-60)
Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ballston-town-2023-60.pdfTown of Adams – Justice Court Operations (2020M-163)
Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adams-justice-court-2020-163.pdfChautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfCity of Olean – Budget Review (B18-1-1)
… 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 (2.7 and 2.9 percent of appropriations, respectively) … The City continues to transfer unused contingency funds from the general, water and sewer funds to the capital …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1DiNapoli Releases July State Cash Report
… reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the state is in a relatively good … financial position after collecting more than $3 billion from financial settlements since the state budget was … first four months declined 2 percent, or $479.5 million, from a year earlier primarily because of PIT collections in …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases December State Cash Report
… State tax collections through the first three quarters of the fiscal year declined $1.2 billion, or 2.2 percent, … year by more than $1 billion,”DiNapoli said. “The timing of payments and the level of financial sector bonuses will influence whether current …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportDiNapoli Releases School Audits
… policies governing the establishment and use of reserve funds and could not demonstrate the reasonableness of reserve … balances. As a result, two of the district’s reserve funds had balances that totaled $3.1 million more than needed … authorized purposes, and three of the district’s reserve funds had balances that were not supported. Holley Central …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… full advantage of available resources to help students that are most in need get caught up, before time runs out.” … were double the national average and exceeded 45 other states in math and 38 other states in reading. The average … steep declines in fourth grade math proficiency rates from 24% to 18%. The Executive Budget proposes $42.1 billion in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOpinion 92-32
… involves historical property, General Municipal Law, article 5-K (§119-aa et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted … for acquisition, restoration, improvement and interest charges. (Emphasis added) Thus, General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… and take advantage of the opportunities created by the global transition to a lower carbon, sustainable economy to …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Delhi Village Clerk Michele Barnes pleaded …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Sexual Offender and Management Treatment Act Program
… Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan enabled SUNY to accommodate twice the number of students enrolled (from 53,000 to 106,000). The Fund was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingOpinion 89-42
… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under … as well as pertinent transaction data (31 CFR 350.9). The regulations adopted by the United States Department of the … as well as possible conflicts, between the varying laws of the several states. A federal rule of ownership is …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Ulster County – Financial Condition (2014M-27)
… totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are … balanced without depleting the unexpended surplus funds. … Ulster County Financial Condition 2014M27 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27II.4.B Basis of Accounting – II. New York State Financial Accounting
… Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting