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Controls Over Cash Advance Accounts
… Purpose To determine whether the Workers' Compensation Board (WCB) has adequate controls over the cash … needs (e.g., subpoena fees). Advances are issued from agency appropriations and the cash is transferred from the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsLegislative Travel and Per Diem Expenses – Senate
Total Travel and Expenses Paid through January 2024
https://www.osc.ny.gov/files/reports/excel/01-08-2024-senate-expenses.xlsxLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Expenses Paid through April 2024.
https://www.osc.ny.gov/files/reports/excel/07-25-2024-assembly-expenses.xlsxLegislative Travel and Per Diem Expenses – Senate
Total Travel and Expenses Paid through April 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-senate-expenses.xlsxStraight Talk About Financial Planning For Your Retirement
… — Take a peek into the future — the retirement benefit calculator & benefit projections The retirement benefit … maximum retirement benefit of 50 percent of final average salary. Your Social Security benefit and retirement savings … get tips on planning for retirement. Review your Member Annual Statement carefully to ensure we have the correct …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementState Comptroller DiNapoli Releases Audits
… who, according to the Medicaid claims processing system, had third-party health insurance drug coverage. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … cost of the improvement an allowance for services rendered by the town attorney, town engineer and salaried town … of a local law, provide for the use of general fund money for this purpose. Articles 12 and 12-A of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Selected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s … RIOC was created by the New York State Legislature in 1984 to take responsibility, pursuant to a General Development …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3DiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… County over the last several years. This is only the latest.” “I commend the Comptroller and DA’s offices, and our … She was arraigned today before Columbia County Court Judge Jonathan D. Nichols and is due back in court on July …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three … ). About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide … delays in the timely abatement of waste tire sites due to delays in establishing a new abatement contract …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … preschool cost-based program. The New York City Department of Education refers students to Small Wonder based on …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a not-for-profit special education provider located in Auburn that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualMTA Long Island Rail Road – Selected Travel Expenses (2013-S-77)
We audited selected travel expenses of the Metropolitan Transportation Authority (MTA) - Long Island Rail Road to determine whether such expenses were appropria
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s77.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a … measures those transactions and events of the period that have increased or decreased the resources available for … events, rather than when cash is received or disbursed, it enhances the relevance, neutrality, timeliness, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… implement the audit’s six recommendations. New York City Administration for Children’s Services (ACS) and the New York …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 2003-7
… for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for … projects. Town Law §277(4) provides that, before a town planning board may approve a subdivision plat containing … the subdivision plat must show, when required by the planning board, a park or parks suitably located for …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 99-16
… interest in the collateral. In addition, subdivision 3 states that "[s]uch agreement may also contain such other …
https://www.osc.ny.gov/legal-opinions/opinion-99-16