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IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… capital projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, by fiscal year of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesNew NY Broadband Program (Follow-Up)
… and job creation, and increasingly an essential part of how we conduct everyday life. Across all industries, … and services online, with online sales making up about 16% of total retail sales. The pandemic exposed that … locations where no broadband service is available. As of July 2024, New York’s ConnectALL grantees were awarded more …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followSelected Management and Operations Practices (Follow-Up)
… During the 2013 State of the State Address, the Charge NY program was unveiled, with the goal to increase sales of … up to 3,000 public and workplace charging stations. Charge NY is a collaboration among the New York State Energy … and the Department of Environmental Conservation. Charge NY 2.0, a successor to Charge NY and announced in 2018, built …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… up to the maximum budgeted amount. The costs are reported via an annual Consolidated Fiscal Report (CFR), which is …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followCity of Yonkers – Budget Review (B21-6-8)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8City of Yonkers – Budget Review (B24-6-7)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Effectiveness of Cost Containment Initiatives
… Thruway, as well as for operation of the State’s 524-mile Canal System. Some segments of the Thruway and its bridges … its capital program, and $66 million for New York State Canal Corporation (Canal Corporation) operations. Although the Authority’s …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesState Agencies Bulletin No. 174
… for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for … now change the Employee Type field on the Position Data 2 panel from H (hourly) to E (exception hourly) and from E … that reflects Type H (hourly) on the Position Data 2 panel, the employee will be paid only when the agency enters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesLump Sum Payments – Enhanced Reporting
… code . The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, … Workers’ compensation * If an employee receives a settlement, you must submit the settlement agreement or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsOpinion 90-51
… emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, 308: Surcharges imposed on customers within a … agent of the surcharge for the municipality (County Law, §305[1]). County Law, §307 is more specific than section 305 as to how surcharge monies remitted to the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… MTA’s contract with GCS requires the contractor to provide error-free data entry, accurate travel information and … shall assess a $25 credit against the contractor for each error that occurs in months when the error rate exceeds a certain threshold. During the audit …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableCity of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… Comptroller Thomas P. DiNapoli and Department of Financial Services Acting Superintendent Kaitlin Asrow today announced … in the USB branch will enhance its operations and provide affordable and accessible banking products and services to … change the course of a person's life, whether it's a small business looking to grow, a family hoping to build a more …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system processes … claim that was billed at a higher level of care than what was actually provided; and $25,354 in improper payments … Auditors also identified providers in the Medicaid program who were charged with or found guilty of crimes that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016City of Newburgh – Budget Review (B21-6-13)
… face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale … in revenue. Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, and sale …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Oversight of Chronic Absenteeism (Follow-Up)
… K–12 public school students enrolled in New York State’s 732 public schools. Nationally, 7 million students (about 1 …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… days of a travel event. Unused Plane/ Train Tickets When a trip is changed or cancelled but the traveler has already …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationCyber Incident Response Team (Follow-Up)
… in our initial audit report, Cyber Incident Response Team (Report 2020-S-58 ). About the Program Cybercrimes … Crime Report. In 2017, the Cyber Incident Response Team (CIRT) was created within the Division of Homeland … in our initial audit report Cyber Incident Response Team Report 2020S58 …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … York State Governmental Accountability, Audit and Internal Control Act of 1987 require DMNA to maintain a system of … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followState Agencies Bulletin No. 2025
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the retroactive Special Assignment to Duty Pay (SAD) payments for 2020 and 2021 for PEF … Services Unit BU05 Background Due to the expiration of the previous contract, the 2020 and 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-years