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IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… claim against the State pursuant to Court of Claims Act § 20-a or against a public benefit corporation indemnified by … claim against the State pursuant to Court of Claims Act § 20 or against a public benefit corporation indemnified by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4The Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… as either “ATM Withdrawal” or “Mayor’s Discretionary.” The discovery was referred to the Office of the State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfMarion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfWestchester Library System – Procurement (2015M-199)
… Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January 1, 2014 … requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Railroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of railroad bridge … Take steps to bring the Program into compliance by updating the bridge management plan information, bridge …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programOversight of Residential Domestic Violence Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Residential … of homelessness on the rise, the plight of the homeless in New York State has been in the forefront of public attention. In his 2016 State of …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… majority shareholder support for the New York State Common Retirement Fund’s (the Fund) shareholder resolution. The Fund holds …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingDiNapoli: SED Oversight of Career Training Programs Falling Short
… to be at or above the state average salary (excluding NYC) for all occupations of $52,480; high-growth occupations …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortState Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … Enterprises (MWBE) Program (2014-S-13) State agencies and public authorities must file a master goal plan or an update by Jan. 15 of each year. Such plans must also indicate the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Rhinebeck Employee Arrested for Working Side Job on Village Time, Falsifying Timesheets and Mileage
… New York State Comptroller Thomas P. DiNapoli and the New York State Police, today announced the arrest of former Village of … Office, and the New York State Police. While a full-time employee with the Village of Rhinebeck, Fenton obtained …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-former-rhinebeck-employee-arrested-working-side-job-village-time-falsifying-timesheets-andAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… with disabilities, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The Office … improve its communications with and responsiveness to the public.” Auditors reviewed 40 parks across New York State … increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… our audit was to determine whether District officials used public resources economically and appropriately for the … 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of Commissioners which comprises five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologySelected Aspects of Subway Station Safety (Follow-Up)
… the Program New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 472 subway stations is one … mandatory weekly station inspections and daily inspections for the top 25 slips, trips, and falls in subway stations. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-follow