Search
XV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: 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 … police chief of the Village of Chatham," District Attorney Paul Czajka said. "In doing so, he undermined much of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: SED Oversight of Career Training Programs Falling Short
… Career and Technical Education (CTE) programs that are supposed to prepare high … Comptroller Thomas P. DiNapoli. “Career and technical education programs are supposed to teach students the skills … best. My auditors found numerous ways in which the State Education Department is falling short. We need to do better …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… most powerful economic engines and a major source of tax revenue, added 2,300 jobs in 2014 (the first job gains since … correction officers The city’s revised ten-year capital strategy totals $83.8 billion through 2025, which is $30 billion (56 percent) larger than the prior strategy released in May 2013. The last time the city …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 2134
… file to the bank as soon as the Legislature passes and the Governor signs the 2023-24 State budget or a budget extender …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … projects a decrease of $10.8 billion as compared to SFY 2026. Aid for social welfare is projected to decrease by $270 … of Health (DOH) submitted a request to the Centers for Medicare & Medicaid Services (CMS) to terminate its Section …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetCitywide Payment Services and Standards – Controls Over Payments
… Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide … received daily, at one DOF location, payments received by mail were kept in an unsecured place for up to 3 days before … or routed directly to the lockbox location (payments by mail). Survey agencies that use the System to determine any …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence … ESD officials disagreed with the audit’s findings. Their full response is contained in the audit. DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Report, but also displays funding, staffing levels and service performance for 36 city agencies. This data is … Probation, Parks and Recreation and the Taxi and Limousine Commission. For example, the Department of Citywide Administrative Services is processing civil service exam results more quickly, from 323 days in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s … Act (IRA), including close to $2 billion in funds for environmental and energy purposes that could help lower … programs managed by several U.S. agencies. New York state agencies and authorities, municipalities, businesses …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersDiNapoli Report Highlights MTA's Significant Needs
… be awarded contracts for modernization this year. Subway cars are aging and increasingly prone to break downs. The … in 2022, up from 20 years in 2013. Replacing the oldest cars, which are over 40 years old and break down at nearly … to 2025. It is concerning that some of the replacement cars have arrived with equipment problems. Overall, MTA needs …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… a 15% increase to maximum SNAP benefit amounts from Jan. through Sept. 2021. Monthly SNAP expenditures increased by $506.4 million, or 142%, from Jan. 2020 to Feb. 2023, when supplemental emergency SNAP …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyDiNapoli: State Should Improve Financial Literacy Efforts
… should improve its track record when it comes to promoting financial literacy and providing New Yorkers with access to … a coherent strategy or made a concerted effort to provide financial literacy education and information to the public. … should improve its track record when it comes to promoting financial literacy and providing New Yorkers with access to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… to enforce the terms of service by which all of their platform users must abide. The Fund has co-filed a … have a transparent view into the scale of abuses on the platform and how the company is managing them over time. … to enforce the terms of service by which all of their platform users must abide …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… calling on ExxonMobil to set and disclose greenhouse gas (GHG) reduction targets, covering emissions from both its … and the use of its products. "ExxonMobil's lack of GHG emissions reduction targets puts it at odds with its … asks the company to set short-, medium- and long-term GHG targets aligned with the goals established by the Paris …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … research, renewable energy and recreational facilities).In return for financial assistance, many project owner … sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit Summary The Board …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdf