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Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable under the respective governing guidelines of these State agencies. The audit covers the four fiscal … the State Education Department (SED) and the Office of Children and Family Services (OCFS). SED and OCFS use the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases School District Audits
… project costs. Medina Central School District – Reserve Funds (Genesee County) Auditors determined that district … officials have not performed an analysis of reserve funds as the district’s reserve policy requires. As a result, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0XII.6.I Paying a Non-State Employee – XII. Expenditures
… to an IRS audit, and resulting financial penalties to New York State if the IRS determines a worker has been …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely … clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the former clerk-treasurer …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Medicaid Audits Find More Than $500 Million in Waste
… report notes it is essential for DiNapoli’s auditors to have ready access to the MCOs’ financial and program data in …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… In 2020, over half (54%) of tech workers identified as White or Caucasian, much higher than the share of 40% among …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments … receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Payment Worksheet is used by agencies to apply payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetNext Generation 911 Services
… overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used by 911 systems is … overseeing the development and implementation of New York States Next Generation 911 plan and determine …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOpinion 94-20
… for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority …
https://www.osc.ny.gov/legal-opinions/opinion-94-20New York Local Government Assistance Corporation
… has fulfilled its mission and, per Section 3233 of the Public Authorities Law, its existence has been … ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) …
https://www.osc.ny.gov/debt/lgacOpinion 90-21
… ... and to be stamped or otherwise marked with the date of presentation". Those claims must be available for …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Holtsville Fire District – Financial Management (2025M-4)
… to use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that … levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The … were not clear, reserves may have been overfunded and real property tax levies may have been higher than …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4SUNY Bulletin No. SU-292
… Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementOpinion 91-16
… -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed … unredeemed lands published pursuant to Real Property Tax Law 1014 should be calculated on the basis of agate …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Agencies Bulletin No. 2127
… Inactive from the drop-down list, then click Save. Please make sure no position numbers are tied to that Position Pool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2013
… Inactive from the drop-down list, then click Save. Please make sure no position numbers are tied to that Position Pool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023Opinion 88-1
… zoning ordinance; cf . Chait , supra , applicability of New York State Lien Law). In view of the nature of the U.S. …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli: NYC Finances Gain Stronger Footing
New York Citys economy and finances are recovering largely due to unprecedented federal economic stimulus for businesses and individuals and direct federal relief to New York state New York City and the Metropolitan Transportation Authority according to a report released by Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footing