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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Capital Projects Funds Proprietary Funds Enterprise Fund Internal Service Funds Fiduciary Funds … fees or charges. There are two types of proprietary funds: enterprise funds and internal service funds. The State has no internal service funds on a GAAP basis. Enterprise Funds Enterprise Funds report net position, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingManagement of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmState Public Health Emergency Medical Stockpile
… public health emergency, based on paid vouchers and credit card transactions provided by DOH, we determined DOH incurred … account for what had been purchased. Specifically, credit card transactions appeared to be an issue; from four out of … were overdue. Missed preventive maintenance may affect product warrantees and risk additional costs to the State for …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileLead Service Line Replacement Program and Lead Service Line Inventory
… of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are … from March 2018 through June 2025. About the Program Lead service lines present a significant risk of lead … Public Health Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOversight of Residential Domestic Violence Programs
… Purpose To determine whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential programs for victims of domestic violence to … To determine whether the Office of Children and Family Services is maintaining adequate …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found poor oversight of operations by the board … state tax law. Audit Western Regional Off-Track Betting Corp. – Financial Management Related Audits Western Regional Off-Track Betting Corp. – Marketing and Promotion Western Regional Off-Track …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightSUNY Bulletin No. SU-328
… proper retirement system. The maximum service days that can be credited in one pay period remains 10 days. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… proper retirement system. The maximum service days that can be credited in one pay period remains 10 days. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… proper retirement system. The maximum service days that can be credited in one pay period remains 10 days. When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. … authority for assessing, collecting and making payments from funds of the State are included in various statutes of … that whenever the compensation of an employee is paid from Federal and other dedicated revenue funds of the State, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Section 6.6 of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, … the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … Designation Section 110 of the State Finance Law requires the head of an agency or a designee to certify or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … a result of our examination, the employee was terminated, arrested, pled guilty to petit larceny (a Class A … by SED to provide Preschool Special Education Itinerant Teacher services to children with disabilities who are …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… graduate by August 2019, as many as 23% did not graduate on time. NYCPS officials have made significant progress in … & Development (2023-S-49) The Public Authorities Law required the Metropolitan Transportation Authority (MTA) … Office of Mental Health – Oversight of Kendra’s Law (Follow-Up) (2025-F-6) In August 1999, Kendra’s Law was …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… pandemic remain unresolved in the financial plan outyears. Remote Learning, Learning Loss, and the Disproportionate … contend with changing guidance, long-term school closures, remote learning and hybrid learning models, and new health and safety precautions and protocols. Remote learning allowed the department to pivot quickly to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… P. DiNapoli released today found sizeable differences in how school districts are using the funds. The New York City … with younger children, the city has yet to identify how it will pay for the entirety of the program’s expected … schools. All districts can also provide better clarity on how funds are being linked to addressing actual lost …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli Releases Analysis of SFY 2024-25 State Budget
… attributable to projected reductions in investment income, gaming receipts, and other special revenue fund … homes by $285 million, in addition to increases for safety net hospitals of $500 million, to $844 million, and $300 million in funding for the healthcare safety net transformation program. This program is intended to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … annual report on Wall St.’s performance . “An injection of federal stimulus money, plummeting interest rates and … the securities industry provides an outsized source of revenue, but the rising profits on Wall Street are …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020DiNapoli: State's Fiscal Outlook Declines
… half of total State Operating Funds receipts. PIT receipts can fluctuate from year-to-year since they are partially …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesCUNY Bulletin No. CU-120
… Paychecks dated September 6, 2001 Deduction Codes 249 - PSC Dues Grad Assistants 274 - PSC Dues 290 - PSC A/S *467 - Adjunct Dues PSC *468 - Adjunct A/S PSC … This bulletin explains the restructuring of PSC Union Dues and Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-fee