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VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or advanced to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesUnderstanding the Audit Process
… and School Accountability, these audits: protect taxpayers by improving fiscal management; and provide officials with … and tests policies and procedures to ensure officials use public resources properly. Performance Audit—Assesses how … contact our management team at anytime. Final Audits Are Public Documents Final audit reports are public documents …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processEnroll in the VendRep System
… have the: Vendor Name : Legal Business Name Vendor ID : New York State Vendor Identification Number Note: The Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12)
To determine if eMedNY reasonably ensured that Medicaid claims were submitted by approved providers, properly processed, and resulted in correct payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12.pdfThe Proposed Framework for Federal Tax Changes, A New York Perspective, October 2017
New Yorkers have a big stake in all aspects of the debate over the federal tax revisions proposed by the Trump Administration.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-tax-changes-2017.pdfThe Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfAn Economic Snapshot of the Bronx - July 2013
The Bronx has come a long way since the 1970s. Both public and private investments have helped create new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2014.pdfEast Ramapo Central School District – Budget Review (B25-5-2)
… Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to … State educational requirements, including the provision of English Language Learners services and deficiencies in public school …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Noise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… with falsifying his time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and … State Police, who in turn, contacted DiNapoli’s office to partner in the investigation. Fisher, who has been suspended, … online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesState Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … Auditors observed inconsistencies in the methods used by HPD staff to place applicants on development waiting … For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0DiNapoli Releases April Cash Report
… 21.4 percent from last April, primarily due to an increase in Personal Income Tax (PIT) collections. Tax collections, … according to the April state cash report released today by State Comptroller Thomas P. DiNapoli. “April tax … DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportOpinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads … to have satisfied any requirement for training as provided by any general or local law (see, e.g., Criminal Procedures … as to whether a member of a fire police squad holds a public office). 1 Accordingly, an otherwise qualified …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase Contracts (authority … structure to be used as a firehouse on real property owned by the fire district and, if so, whether the project would be …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Performance Incentive Program
… Regional Transportation Authority (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … goals. A series of legal opinions and directives issued by various State oversight agencies provide guidance for …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … fund TOV: $519,700 The TW funds are funded primarily by real property taxes, while the general fund TOV is funded … We encourage the Board to make the CAP available for public review in the Town Clerk’s office. 1 Net total 2 Ibid. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Review of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfComptroller DiNapoli Releases Special Education Audits
… the expenses reported to SED by every program provider of special education services for preschool children with … the expenses reported to SED by every program provider of special education services for preschool children with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsMonitoring of Prevailing Wage Compliance on Construction Contracts
… is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … The Department of Labor (Labor) assists the Authority by enforcing compliance with Article 8, Section 220 of the … that prevailing wage rates were posted, as required. In addition to the aforementioned activities, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contracts