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Village of Little Valley – Capital Project Management (2020M-129)
… $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. Project … and project scope changes added an additional $220,000 to the WWTP project costs. The initial project completion … was completed in October 2020. Key Recommendations Adhere to original project designs, to the extent possible, and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether … the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overSelected Financial Management Practices
… River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in … and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-glens-falls-90.pdfMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… service claims for recipients who were also covered by Medicare. Key Recommendations Recover the $1 million in … ancillary services provided to recipients also covered by Medicare. Enhance existing eMedNY edits or implement new …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientState Agencies Bulletin No. 1241
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 through … each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New … Finance Law requires that the State Comptroller audit all payments and refunds made by the State and its departments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Fines and Fees (Report 2017-N-8 ). About the Program The New York City Department of Finance (DOF) processes summonses … of Understanding between New York City and the U.S. Department of State. For a non-diplomatic plate, when a …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followPandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfDiNapoli Releases Report on Nonprofit Industry
… organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the … nationally between 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits … there were over 344,000 nonprofit organizations in the U.S., 3.1% of all private sector establishments. With 33,536, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfViolating the Terms of a DRO – Divorce and Your Benefits
… option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems … occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or designates a … or agreement (RSSL Section 803-a). NYSLRS must receive a new DRO requesting the Comptroller make this change. Changing …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droMany New Yorkers Struggle to Pay for Housing
… Too many New Yorkers are burdened by high housing costs, according to a report released today by State … DiNapoli. Nearly 1.4 million households paid half or more of their income in 2017 towards housing costs. “The high cost … New York ranked third highest among states in the nation for both the percentage of renters, 26.6 percent or 900,000 …
https://www.osc.ny.gov/press/releases/2019/06/many-new-yorkers-struggle-pay-housingXIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and Transaction Preparation: Online … until it is fully reconciled. For more information on how to apply a Due to State Offset to an expense report in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetComptroller's Preliminary Report on the State Fiscal Year 2013-14 Enacted Budget, April 2013
The Enacted Budget restrains spending growth after several years in which funding for many programs has been reduced or held flat.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2013-14.pdfState Agencies Bulletin No. 1667
… Purpose To inform agencies of OSC’s automatic processing of the October 2018 CSEA LLS payment … implemented the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the 2018-2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1667-october-2018-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1590
… Purpose To inform agencies of OSC’s automatic processing of the October 2017 CSEA LLS payment … implemented the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the 2017-2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1590-october-2017-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1637
… Purpose To inform agencies of OSC’s automatic processing of the April 2018 CSEA LLS payment and … implemented the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the 2018-2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1637-april-2018-civil-service-employees-association-csea-longevity-lump-sum