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IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of … (GAAP)-basis account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager … by fund type, where practicable. In addition, For Personal Service appropriations, separate appropriations shall be made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewVI.2.A Appropriation & Segregation Overview – VI. Budgets
… fiscal year, and from which disbursements may be made, for the purposes designated, up to the stated amount of the … fiscal year (April 1) and becomes unavailable, except for liabilities already incurred at the close of the State's … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… 2021-22 totaled $121.1 billion — $3.3 billion higher than forecast by the Division of the Budget (DOB) in the Amended … which was $4.7 billion higher than the most recent forecast; $724 million set aside for public employee health … SFY 202122 totaled $1211 billion $33 billion higher than forecast by the Division of the Budget DOB in the Amended …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… on the default location. Instead, they must review and pick an appropriate Location for each transaction, as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … management by ensuring unrestricted unappropriated fund balance levels are in accordance with statutory requirements, and budget estimates and reserve balance levels are reasonable. General Brown Central School …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. “No one is above … his community,” said DiNapoli. “I thank District Attorney Paul Czajka and the New York State Police for their … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… announced today that David Decker, former director of the Lake George Watershed Coalition, was sentenced today in … state grant funds meant to improve the area surrounding Lake George. The jury convicted Decker after hearing evidence … well as a for-profit basketball league for children. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… in which significant decisions were made out of the view of the board, the public and students,” said … such as the creation and funding of new positions are conducted in an open and transparent manner; Authorize … and Review documentation to verify that the college has obtained state contract pricing. Although officials with …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to OSC for prior approval, and if so, to which audit team in the OSC Bureau of Contracts (BOC) it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCommunity Development Block Grant – Federal Funding and New York
… The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to … Funds may be used for a variety of purposes, including community development efforts and community services, but the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantLanguage Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… repairs and maintenance costs; $260 in notary public exam costs; $134 in lobbying-related costs; $52 in food for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualPark Accessibility for People With Disabilities (Follow-Up)
… free concerts, world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up)
… Comptroller to audit NYPA’s management and operations at least once every 5 years. NYPA officials stated that they … as 2011. During the 2013 State of the State Address, the Charge NY program was unveiled, with the goal to increase … of up to 3,000 public and workplace charging stations. Charge NY is a collaboration among the New York State Energy …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… health care needs. The Department administers New York’s Medicaid program. For the State fiscal year ended March 31, 2017, New York’s Medicaid claim costs totaled over $58 billion, of which … services rendered to Medicaid recipients. With the State’s recent operational shift to providing Medicaid services …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… full-day Special Class (SC) and full-day Special Class in an Integrated Setting (SCIS) preschool special education … Books and Rattles reported approximately $9.7 million in reimbursable costs for the audited cost-based programs. In addition to the SC and SCIS cost-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… $31,313 in ineligible expenses, including $21,083 in taxi fares to transport parents and their children to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualCollection and Use of Oil Spill Funds
… the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The statute assigns the State Comptroller … registering, and collecting appropriate fees from petroleum storage facilities. Facilities with a total petroleum storage capacity of less than 400,000 gallons are …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-funds