Search

City of Yonkers – Budget Review (B17-6-11)

… billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

City of Yonkers – Budget Review (B19-6-6)

… [read complete report - pdf] Purpose of Budget Review The … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … fund for services not related to the water fund by as much as $3.7 million. Over the last 10 years, the City’s …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

State Comptroller DiNapoli Releases Audits

… programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed and constructed or altered … for rent-controlled tenants outside NYC, citing legal constraints. Of the initial report’s six …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

DiNapoli: Numbers of Homeless Population Doubled in New York

… the highest shares in the nation. “New York has long had a housing affordability crisis, and more families are running … state. New York needs to examine how it’s using current housing resources while taking more action to address this … more than 28,000, Texas almost 11,000 and Florida 7,500. Gov. Hochul and New York City Mayor Adams both announced …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

DiNapoli: Drastic State Revenue Shortfall in April

… Thomas P. DiNapoli, significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic … period uses the amended Executive Budget estimates for comparison, and is on a State Operating Funds basis … primarily due to the postponement of the filing deadline for tax returns. Sales tax collections reflected the …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-april

DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund

… 2018. “Nav Patel brought a wealth of investment skills to the New York State Common Retirement Fund when he joined … and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … as a teenager. He graduated from the University of Florida with a degree in physics and received a master’s degree in …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fund

Member Contributions – Legacy Reporting

… contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and … 14, 15 and 22 Benefits) On or after October 1, 2013, in accordance with IRC Section 414(h), the 3 percent …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributions

Accounts Payable Advisory No. 6

… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the  Guide to Financial Operations (GFO)  Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors.  Improper preparation of vouchers payable to Time …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cable

Accounts Payable Advisory No. 16

… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the  Guide … vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. Also, … For information on how to process payments to Long Island Power Authority, please refer to the GFO,  Chapter …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authority

Accounts Payable Advisory No. 7

… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the  Guide to … to vendors.  Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, … voucher. For information on how to process payments to Barnes and Noble, please refer to the  GFO,  Chapter XII, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-noble

Oversight of Telemental Health Services

To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations

https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-services

Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)

… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over

State Agencies Bulletin No. 2080

… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the 2023 calendar year and explain SEFA Continuous Giving. … The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaign

State Comptroller DiNapoli Releases Municipal and School Audits

… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County)   The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

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

… Basic financial statements for the State of New York are prepared … body for establishing governmental accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and financial reporting requirements for certain transactions. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Dual Employment

… agencies are working their required hours at each job. The audit covered the period July 1, 2009 through March 9, 2012. Background … ways that allow access to needed supports and services. As of October 2012, OPWDD employed about 20,600 individuals …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment

Medicaid Program – Managed Long Term Care Premium Rate Setting

… premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …

https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting

Member Contributions

… earn 5 percent annual interest for members of: ERS Tiers 3, 4, 5 and 6 PFRS Tier 3 (Article 14) Contributions earn up … Excluded from Tier 6 Contribution Rates .   (Return to Top) Tier 5 For ERS and PFRS Tier 5 members, you are required … special plan are not required to contribute.   (Return to Top) Tiers 3 & 4 (Articles 14 & 15) For ERS Tier 3 and 4 …

https://www.osc.ny.gov/retirement/members/member-contributions

State Agencies Bulletin No. 2094.1

… bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to … must be unreadable anywhere they are stored, except when in use to make the payments. Effective Dates Changes described in this bulletin are effective beginning January 23, 2023. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearing

State Agencies Bulletin No. 2094

… bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to … must be unreadable anywhere they are stored, except when in use to make the payments. Effective Dates Changes described in this bulletin are effective beginning January 20, 2023. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-house