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Office of Addiction Services and Supports: Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up) (2024-F-29)

To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5).

Post-Retirement Reporting

… If you submitted your December 2024 report using enhanced reporting, no action is required. You already report retirees … the necessary information to comply with the annual reporting requirement. Otherwise, to comply with these reporting requirements, use the Post-Retirement Reporting …

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… accounting records and reports. The Board did not approve all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the … The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was …

City of Lockport – Budget Review (B20-1-9)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s … may result in overtime. The proposed budget includes a negative appropriation of $317,287 for projected personnel …

Life Changes: A Guide for Retirees

…     A Message from Comptroller Thomas P. DiNapoli You already know that you will continue receiving a retirement benefit for the rest of your life. Now, I want to make sure you know about other benefits you may be entitled to receive … Retirees this guide will help you understand your benefit payments the services we offer …

DiNapoli: Queens Economy Takes Off

… more people recognize Queens as a desirable destination to start a business and raise a family, we cannot overlook the …

Audits of Local Governments & Schools

… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits … based on an evaluation of evidence against criteria. Local officials use audit findings to improve program …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …

III.3 Scope of the SFS – III. Statewide Financial System (SFS)

… processing is handled by the separate PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and data … evaluate the State's financial operations. The SFS does not generate budget preparation data for bill drafting …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Maximum Number of Reportable Days – Enhanced Reporting

… The maximum number of working days for employees vary based on the type …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for … State's financial position must be identified. Discussion with appropriate units in OSC that may be impacted by the … be impacted by the standard need to implement concurrently with the State. To ensure GASB standards are implemented …

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The measurement focus is concerned …

Violating the Terms of a DRO – Divorce and Your Benefits

… If NYSLRS has a DRO on file that requires a member to elect a specific … and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If … ends Guide to Domestic Relations Orders Violating a DRO …

Public Posting of Certain Contracts

… Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) –  Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status …

Oversight of Adult Care Facilities

… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the … who are substantially unable to live independently because of physical or other limitations associated with age, …

Oversight of Disability Services (Follow-Up)

… in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program The State … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators … auxiliary aids, assistive technologies, and auxiliary services. Campuses must report all students (undergraduate …

Oversight of Homeless Shelters (Follow-Up)

… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …

Selected Aspects of Toll Collections

… conversion to cashless tolling using the E-ZPass system. Tolls may be charged through NY E-ZPass, Non-NY E-ZPass, or Tolls By Mail. Customers may obtain an E-ZPass transponder … 44,286 transactions involving interchange 25A appeared to have been inaccurately billed. This represents around 5% of …