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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli: State Should Improve Financial Literacy Efforts
… agencies, including the Department of Financial Services (DFS), the Department of State (DOS), the NYS Office for the … financial literacy-related education information to DFS by Nov. 1, 2021. DFS was to post the information to its website by January 1, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … Whether the Town of Fallsburg pursuant to chapter 791 of the laws of 1972 may …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of … when the need was greater, according to an audit released today by State Comptroller Thomas P. DiNapoli. “There are … them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … and may have also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller … and improve oversight of its managed long-term care program so that patients receive the services they are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of … risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills … possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive review of bills and invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Russia – Financial Management (2014M-212)
… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211DiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… a report by New York State Comptroller Thomas P. DiNapoli. The sector has proved to be among the most resilient during … empty in many places. Agriculture, particularly the family farm, is vital to New York’s health and economy. Many of our … DiNapoli’s report noted that much of the income earned on farms recirculates back into the farmer’s community. In …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicDiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsCompliance With Special Education Requirements – Evaluations
… in this report.) Parental consent: The school/district obtains written consent from the parent to conduct … the Annual Report, 22,266 students in kindergarten through 12th grade were initially referred for special education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). Background The … the issues we identified in the initial audit. Of the two prior audit recommendations, one recommendations has been …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOpinion 91-21
… (see, e.g., People ex rel. Conine v Steuben County , 183 NY 114, applying the prohibition to a county treasurer). … paid to him or to her as administrator (1967 Opns St Comp No. 67-891, unreported; 6 Opns St Comp, 1950, p 216). … 266 NY 199; and Emmitt v Mayor, etc., of New York , 128 NY 117). A waiver, however, "would redound to the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… Major New Spending Needs Reflected Amid Cautious Revenue Outlook The FY 2023 surplus resulted from tax revenues that … city did not set aside any additional monies in its rainy-day fund. New York City is the only one of America’s 10 largest cities that does not have a set target or purpose …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 2090
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the … Index of the previous year. Effective Dates Effective in Administration paychecks dated January 4, 2023 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023State Agencies Bulletin No. 1413
… Purpose To notify agencies of new voluntary deduction code 555, Council 82 Voluntary Insurance, … To notify agencies of new voluntary deduction code 555 Council 82 Voluntary Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1413-new-deduction-code-555-council-82-voluntary-insuranceDiNapoli: State Agency Overtime Pay Hits $787 Million
… a report by State Comptroller Thomas P. DiNapoli. Overtime hours also rose, with 18.1 million hours worked. “New York state’s overtime pay has seen … Health (OMH) – accounted for 62.5 percent of overtime hours logged by all state agencies in 2018. OPWDD and DOCCS …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionHeat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… be in the format of a wet signature, a signature stamp, or digital signature stamp, all which have the same force and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page