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Organizational Chart of the Office of the New York State Comptroller

Breaks down the major divisions and their Deputy Comptrollers within the Office of the New York State Comptroller as of September 2020.

Oversight of Direct Placement of Children (2017-S-30) (90-Day Response)

To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of ...

OUF Annual Report of the Office of Unclaimed Funds SFY 2019-20

State Fiscal Year 2019-20 was another productive year for the Office of Unclaimed Funds, returning $415 million to rightful owners.

A Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports

A relatively small number of local governments are severely delinquent—failing to file for three or more years.

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

Determine whether the Board provided proper oversight of water billing operations.

Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)

To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...

Office of Mental Health Oversight of Supportive Housing Programs, May 2017

Finding and maintaining stable, affordable housing is a concern for many New Yorkers.

Oversight of Contract Expenditures of Phoenix House New York (2017-S-21)

To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4)

To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.

Audits of Local Governments & Schools

… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …

Village of Nassau – Budgeting (2018M-3)

… not developed a comprehensive, written multiyear financial plan. Key Recommendations Adopt budgets with realistic estimates for expenditures. Formulate a plan for the use of excess unrestricted fund balance in the … Develop and adopt a comprehensive multiyear financial plan. …

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

… must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples … . The requirement for acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State official executing the agreement be …

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

… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that needed approvals … be obtained timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN …

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

… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined … made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management … The scope of the Statewide Financial System includes the last three …

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

Comptroller's Oversight of State Contracts

… contacts, adding transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers each year. As government contracting expands in size, scope and complexity this oversight is more … contacts adding transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers …

Maximum Number of Reportable Days – Enhanced Reporting

… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 … The maximum number of working days for employees vary based on the type of pay cycle …

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

… Basic financial statements for the State of New York are prepared in … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … reporting principles. From time to time, GASB will issue statements that prescribe accounting and financial reporting …

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

… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … measures those transactions and events of the period that have increased or decreased the resources available for … statements omit recognition of assets and liabilities not arising from cash transactions. Therefore, they rarely …

Violating the Terms of a DRO – Divorce and Your Benefits

… NYSLRS pensions are considered marital property and may be divided when a …