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Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… the expenses claimed on its annual CFRs. For fiscal year 2012-13, AMC did not provide any support for its claimed expenses … expenses. $1,806,360 in unsupported costs for fiscal year 2012-13. AMC did not provide the general ledger and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualMonitoring of Select Programs (Follow-Up)
… transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followCincinnatus Fire District – Board Oversight (2025M-77)
… proper oversight of a fire district’s financial resources. This includes properly safeguarding financial resources to … effectiveness, and prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and … response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… or retain existing jobs in the community and invest in constructing new buildings or renovating existing buildings. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteTown of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) … efficiently and in the best interest of taxpayers. Audit Summary The Board did not conduct a thorough and deliberate … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35CUNY Bulletin No. CU-844
… Dates section or date the employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl … employee’s Form W-2. Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleState Agencies Bulletin No. 2424
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … is effective from March 30, 2026 through the completion of the SFS blackout for fiscal year end. OSC Actions: Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2424-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCity of Yonkers - Budget Review (B19-6-5)
… Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be achievable. The City will incur … million in additional State aid, close the budget gap and amend the proposed budget as necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Comptroller DiNapoli Announces State Contract & Payment Actions
… returned license plates. (DMV refunds 50 percent of the registration fee for plates surrendered in the first year of a two-year registration.) Approved $954,700 in federal funds for a …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… affect a local government’s or school district’s finances. This information includes population trends, poverty and … and future financial assumptions. Officials can use this tool to assist in budget planning, which will continue …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… said. “While the city’s financial condition entering this fiscal year was strong, unfunded programs and the … billion from FY 2015. As a share of total funds, however, this spending has declined from 43% to 38% over the same time …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… of the United States The White House 1600 Pennsylvania Avenue NW Washington, DC 20500 Dear Mr. President, We write …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… investors to vote against a measure to reincorporate eXp World Holdings Inc., the cloud-based real estate brokerage, … harm and put shareholder value at risk. The timing of this abrupt move — from a state where an adverse ruling …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… be used for more than one fund within a higher level fund group. Budget Transfer – Transfers are authorized movements … (all caps in the budget bill and level 2 of the KK_SW_PROG tree), are freely interchangeable without restriction. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitCost-Saving Ideas: Reviewing Your Revenue Collection Process
… which are collected with taxes.) Ensure that the service provider complies with statutory requirements and that proper … transaction date, the amount paid, a unique confirmation number and a notice to the taxpayer to print out and retain … payments. Resources New York State Office of General Services: Electronic Value Transfer Contract New York State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processOther Bulletin No. 39
… be paid using the following effective date and check date: Pay Cycle/Pay Period Type Effective Date Check Date … in PayServ: New Earn Code Description Replaces Associated Retro Code Replaces OCS OT for Annual CSEA OTA – Overtime for Annual R2C – Retro Overtime CSEA ROA – Retro OT - Annuals Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesState Comptroller DiNapoli Releases School Audits
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … record departmental collections. Westchester County Sewer Districts – Financial Condition (2017M-155) County … in a judicious manner. The budget process for the county's sewer districts found officials adequately monitor the budget …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of Plainfield , Town of … , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget … that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (Saratoga County) …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits