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Operational Advisory No. 13
… is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open … are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… and Treatment Act (Act) at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast … them to committing a sex offense and that results in their difficulty in controlling this behavior. Many of these individuals are …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… Sept. 30, 2013, auditors identified over $5.6 million in inappropriate or questionable Medicaid payments. By the … Penalties (Follow-Up) (2014-F-19) An initial report issued in May 2013, determined DOL had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsOpinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the … note the Thruway’s fiscal condition declined, as noted in reports by authority consultants. Responsibility for … fell by more than 10 percent between 2005 and 2011. In addition, the authority continued to bear costs associated …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … offices, and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial … to have our labor over the last seven years demonstrated in Comptroller DiNapoli's report, the internal and external …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghCity of Dunkirk – Budget Review (B25-1-8)
… million to liquidate the accumulated (actual) deficits in the general, water, sewer and capital projects funds … its budget consistent with the recommendations contained in this report. Key Findings The lack of complete, accurate, … audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Comptroller DiNapoli Releases Audits
… (2025-F-2) New York State has a significant investment in capital assets, which the Office of General Services (OGS) … (SFS AM) to house and maintain capital asset information in a single master file, and State agency managers use it to … the State’s capital assets. A prior audit report, issued in February 2024, found that OGS was not adequately …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… by more than 533,000 people — about as many people as in the city of Sacramento. Much of this decline happened … between 2020 and 2021, as New York was impacted severely in the early days of the COVID pandemic. However, population … than 101,000 between 2022 and 2023, the largest decline in the nation . This population loss directly affects the tax …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26DiNapoli: Upstate Bus Services Needs Better On-Time Performance
… its target for on-time bus performance. Bus services in the Buffalo area and Capital Region showed mixed results in meeting goals, while Central New York does not publish an … for CDTA and four for NFTA. RGRTA serves eight counties in the Finger Lakes Region, with an estimated population of …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceVillage of Victory – Audit Follow Up (2010M-35-F)
… was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report released in August 2010. Background The Village of Victory is located …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fVillage of Harriman – Audit Follow Up (2011M-182-F)
… was to assess the Village’s progress, as of March 2014, in implementing our recommendations in the audit report released in November 2011. Background The Village of Harriman is …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 1101
… PEF Deficit Reduction Plan. Affected Employees Employees in bargaining unit 05 – Professional, Scientific and … Set up of the D1P/D1T Additional Pay Record - OSC In Institution Pay Period 15L/16C and Administration Pay … who meet ALL of the following criteria: Employee is in an eligible bargaining unit as defined above on the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of transactions processed in the Travel and Expense Module. As agencies implement the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Highland Central School District – Financial Condition (2013M-358)
… Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of … million. Key Findings The Board overestimated revenues in the budget starting in fiscal year 2010-11, resulting in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… over to his Office of Unclaimed Funds (OUF), which took in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they … Funds. My office is working to get these funds back in the hands of their rightful owners,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIII.7 Data Quality – III. Statewide Financial System (SFS)
… eSettlement Invoice Guidance: Any eSettlement invoices in Entry in Process, New, Expedite Ready, Agency Review Ready, Agency Review Level 1, Agency Review in Progress, Returned by Reviewed, On Hold Level 1, On Hold …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-quality