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City of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its … assistance, police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli Releases Profile of New York's Small Business Owners
… P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and minority-owned; … however, they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had … and drive, and that was no different even during some of the more difficult times of the pandemic,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action … medical services can be a matter of life or death, and New Yorkers rightly expect to receive timely help when …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and … To assess the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… The following are some of major changes to federal grants with the rollout of PCIP: Federal grant projects will no longer be established … Section 2 - Establishing a Project using the Project Guide of this Chapter for more information. See SFS Coach for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… (“Met Council”), each have been sentenced to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of their sentence, they will also surrender their broker’s licenses to the New York State Department of Financial Services. The joint investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … by OSC. It also provides general policies and procedures for submission of contract-related transactions in the … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms … Online agencies enter an Adjustment Voucher in the Accounts Payable module within SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Agencies Bulletin No. 1786
… that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … yearly outreach to employees who have uncashed paychecks for a calendar year. This outreach will commence in September of the following year. (For example the uncashed check outreach for non-negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools purchase a wide … variety of IT equipment, such as interactive displays and desktop computers, as well as highly portable items, such as … the inventory of IT assets. Although the Board adopted a policy that required Company employees and the managed …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… OVERVIEW This section reminds New York State contracting entities of … contractor or offerer) to which a contract may be awarded. This section also serves to outline the State Comptroller's … terms have been interpreted prior to the effective date of this article. The courts, in examining vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityOpinion 92-1
… securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal of retained percentages when proper … with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1New York State Accounting System User Procedures Manual
… P-R 09999 OSC-ASSET/LIAB/REV-DEPT.09 10000 ATTICA CORR FACILITY 10010 AUBURN CORR FACILITY 10020 CLINTON CORR FACILITY 10030 WATERTOWN CORRECTIONAL FACILITY 10040 GREAT …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… that interest. Use of written directives for both new and renewal contracts. GUIDING PRINCIPLES OF THE PROMPT … within the following time frames for both new and renewal contracts. RESPONSIBILITY REQUIREMENTS TIME FRAMES … unforeseeable reasons, such as natural disasters, homeland security issues, or other emergency situations. Unusual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingJune 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K programs, but some … materials on the floor of the hallways and at another location, bleach was accessible to the children in the … was topped with barbed wire. At the same provider, several windows did not have window guards, as required. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… Mayor de Blasio’s preliminary executive budget for fiscal year (FY) 2019 and its associated financial plan … of $2.6 billion in the current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according … in 2017, the lowest level in 41 years. The city is on pace for continued job gains in 2018, although growth is expected …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… Schneiderman announced today the conviction and sentencing of Robert J. Schusteritsch, 71, a resident of the state of Florida, for the crimes of Grand Larceny in the Second … T Schneiderman announced the conviction and sentencing of Robert J Schusteritsch for the crimes of Grand Larceny in …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overCUNY Bulletin No. CU-590
… Purpose To provide agency instructions for processing the 2017 CUNY Research Foundation Grant Payments for Summer … Affected Employees CUNY instructional staff who meet the eligibility criteria Background Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundation