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Homeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation … entered into a Memorandum of Understanding (MOU) with DHS to provide homeless outreach and placement services. In turn, … a non-profit provider of homeless housing and services, to perform these services. DHS’ three-year contract, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemLawrence Union Free School District – Financial Management (2025M-115)
… Free School District (District) Board of Education (Board) and officials properly manage fund balance? Audit Period July … back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s … balance, which represents the difference between revenues and expenditures accumulated over time. School district …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Police Bulletin No. SP-106
… agency of the new Time Entry earn code and procedure for Shift Change Half-Time payments. Affected Employees Troopers … a new Time Entry earnings code to be used to pay the Shift Change Half Time payment: SCH (Shift Change Half State Police) SCH will pay ½ of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentVillage of Unadilla – Disbursements (2025M-97)
… 2017 – March 31, 2022. We extended our audit period back to January 1, 2017, to examine leave buybacks and forward to July 18, 2024, to … records and reports. Understanding the Audit Area A village board must provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfOversight of Campus Foundations
… activities in accordance with applicable laws, rules, and regulations. The audit covers the period July 1, 2013 … foundations had net assets totaling $2.1 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and … they were funding was justified. We also identified two individuals who were working for the University at …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsState Comptroller DiNapoli Releases School Audits
… may be overstated by 27 days; ten employees’ electronic and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than … had unnecessary network administrative permissions and two non-administrator financial software user accounts …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … plan to use the fund balance to reduce taxes, fund one-time expenditures, pay down existing debt or fund … (Delaware County) District officials have established some adequate procedures to ensure retiree health insurance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing … law was changed to encourage state agencies to buy local and track how much the state was spending on food," DiNapoli … The Department of Agriculture and Markets AgMkts and the Office of General Services OGS are …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 billion higher than initial projections, largely because of legal settlements and personal income tax (PIT) collections, according to a … 2014-15, significantly less than anticipated in initial and final projections. The General Fund ended the year with a …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesOpinion 96-5
… MVAIC that: The corporation shall be exempt from all taxes and fees now or hereafter imposed by the state, or by any … shall be subject to the fees imposed pursuant to section two hundred two of the vehicle and traffic law. It has been our position …
https://www.osc.ny.gov/legal-opinions/opinion-96-5VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own distribution line, that … exceptions which should be discussed with your Budgets and Spending Accountant. The most common exception is due to … hyperlink on the Invoice Information page and uncheck the two boxes associated with the 59999-invoice line. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationState Agencies Bulletin No. 1133
… are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … 1042-S Statement is described below: Box 1 Income Code The two digit code populated in this box identifies the type of … in PayServ. Box 16 County Code This box contains the two character country code for the country the recipient …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of … are accurate. Ensure that the Clerk-Treasurer and her two Deputies cannot perform all functions within the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Woodbourne Fire District – Board Oversight (2023M-98)
… their ability to make informed financial decisions and levied taxes that were more than necessary to fund … (Treasurer) maintained basic accounting records and reports or provided regular financial reports to the … December 31, 2022 fund balance was enough to fund nearly two and a half years of expenditures. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Sag Harbor Union Free School District – Child Care Program (2016M-211)
… School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings with approximately 1,000 students, is … did not ensure that the functions of collecting, recording and depositing of cash were adequately segregated. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Village of Ilion – Information Technology (2015M-34)
… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for the period January 1 … $13.6 million. Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Becoming a Participating Employer – What Every Employer Should Know
… disability retirement benefits. The process of becoming a participating employer in NYSLRS begins with you providing … Fire Retirement System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, … After an employer has participated in NYSLRS for one full State fiscal year (April 1 – March 31), an initial …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerEast Ramapo Central School District – Financial Condition (2013M-141)
… Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million and $191 million, respectively. … operating deficits in its general fund over the last two fiscal years. These deficits were caused by inaccurate … revenue and expenditures estimates and reduce reliance on one-time revenues to finance recurring expenditures as they …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141