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Comptroller DiNapoli Releases Municipal Audits
… approximately $44,000 in rental moneys generated by these events. In addition, the district has more sport utility …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0V.3.E Programs – V. Chart of Accounts (COA) Governance
… (KK_SW_PRGM) and one to capture the Generally Accepted Accounting Principles (GAAP) basis Program groupings … in bill copy will be assigned a program code that rolls up to the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year trend analysis Detail schedules of Receipts, Disbursements and Other Financing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOversight of Disability Services (Follow-Up)
… with the goal to protect, maintain, preserve, and modify its physical plant to comply with health and safety codes, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followDetermination of Residency for Tuition Purposes (Follow-Up)
The objective of our followup was to assess the extent of implementation as of October 2024 of the four recommendations included in our initial audit report State University of New York Determination of Residency for Tuition Purposes Report 2019S58
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followState Agencies Bulletin No. 2171
… year of the program . The Office of Employee Relations (OER) Memorandum dated 10/26/2023 provides additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2171-2023-csea-and-pef-over40-comp-time-ii-cash-outMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… must meet the following general requirements; must have a ten (10) year "bondable" service life; must meet program's … their reimbursement request form that the projects have a ten year service life and for the following project types, as …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programSelected Safety and Security Equipment at Subway Stations
… ensures that safety and security equipment, such as cameras and Help Point Intercoms, are working, tested, … security purposes. CCTV relies on strategic placement of cameras and observation of the cameras’ input on monitors off site. As of June 1, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsImplementation of the Dignity for All Students Act
… key requirements, such as designating DACs, many had not implemented some critical requirements, such as ensuring … information is widely accessible. Some schools also did not provide DASA training to noninstructional personnel. The … to clearly demonstrate whether or not the incidents were reportable. Officials at most schools we visited were not …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… a 22-month period; and $40,638 in depreciation related to capital project work that was awarded on a …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentNursing Home Surveillance
… directed plans of correction, and, if warranted, facility closure. Between January 1, 2007 and May 12, 2015, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceSelected Aspects of Subway Station Safety (Follow-Up)
… and daily inspections for the top 25 slips, trips, and falls in subway stations. During the inspections, supervisors … catastrophic hazards that must be addressed within three hours and requires "6-wire" notification to Severity 5 – any … and revenue-related issues and must be made safe within 24 hours), at 12 of the 25 subway stations we inspected. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followOversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program … of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followSafety of Seized Dogs (Follow-Up)
… included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program Article 7 of New … to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or contract for those services. Municipalities are also …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followPayroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ 9.2. Affected Employees … were terminated after January 1, 2015 will be converted at Go Live. Background The Office of the State Comptroller is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Spencerport Central School District – Employee Benefits (2025M-65)
… authorize and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … incentive or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves … are also eligible for periodic payments of unused leave. These payments are an employment benefit generally …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… audit report. The CAP should be posted on the District’s website for public review. 1 See Appendix C for more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Vertus Charter School – Information Technology Asset Management (2025M-9)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … displays. These assets can make up a significant portion of a school’s IT asset inventory, both in value and number. … While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… have been identified and corrected. The report includes six recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153