Search
Oversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … 2018. About the Program The Department sponsors a network of community-based programs intended to help alleviate the effects of poverty and to provide opportunities for New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal … and submitted to the Board for review that includes a summary statement of projected use and need of the reserve … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in … should not pay premiums for Buy-in Program coverage on behalf of individuals who do not have a benefit … made $31.7 million in improper Medicare premium payments on behalf of 42,586 individuals who did not have a benefit …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Background The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine … and monitor future activity of the company to make sure it is accurate and timely. Compare the physical inventory report …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases School District Audit
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … of unreserved fund balances may be displayed or disclosed in the notes. 1,405,300 1,405,300 Unreserved, reported in: General fund 640,327 640,327 Special revenue …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program that builds on his … The Academy for New York States Local Officials is an innovative and …
https://www.osc.ny.gov/local-government/academy/about-academyVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Oversight of Registered Apprenticeship Programs
… with State and federal laws and regulations; provision for equal opportunity in employment; and ability to employ, … (hybrid). An apprentice/journeyworker ratio is established for each trade to ensure the appropriate safety, training, … (Manual), last revised in 2018, describes procedures for Program oversight, including those that address Program …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … Department’s Child Performers Unit (Unit) is responsible for monitoring compliance with all parts of the Law and … in trust on behalf of the child. If an employer or payroll company does not have valid information about a child’s trust …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… of the state’s census tracts were child care deserts in 2023, with at least three children under the age of five per … in the rest of the state. Providers cite relatively low pay as a significant hurdle to attracting and retaining … of losses in capacity. Capacity began to grow again in 2022 and by 2024 exceeded 2019 levels by 2.7%. At the …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsState Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes … should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, … government issued SSN/TIN or for entering a number that is not government issued into the payroll system per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityCompliance With the Clery Act
… crime/violation information and disciplinary action referrals. Thirteen of SUNY's 29 State-operated colleges …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actDiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2019. The planned sales of $5.52 billion include $4.14 billion of new money and $1.38 billion of refundings as follows: … their major public authorities during the first quarter of 2019 …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2019. The planned sales of $3.54 billion include $1.77 billion of new money and $1.77 billion of refundings as follows: … their major public authorities during the second quarter of 2019 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $2.18 billion scheduled for July, all of which is new money; $3.17 billion scheduled … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… their major public authorities during the fourth quarter of 2018. The planned sales of $6.91 billion include $4.74 billion of new money and $2.17 billion of refundings as follows: … their major public authorities during the fourth quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for First Quarter
… their major public authorities during the first quarter of 2021. The planned sales of $6.92 billion include $2.32 billion of new money and $4.6 billion of refundings and reofferings … their major public authorities during the first quarter of 2021 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $8.07 billion scheduled for October, of which $4.26 billion is new money and $3.81 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-releases-bond-calendar-fourth-quarter