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Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … appropriations and appropriating fund balance that will not be used to finance operations as a means to … would have operating deficits totaling $6.7 million when it actually had operating surpluses totaling $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Status of the Board-Approved Capital Plan For 2005-2011 (Follow-Up) (2013-F-5), 30-Day Response
We have followed up on the actions taken by officials of the New York State Thruway Authority (Authority), to implement the recommendations contained in our au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f5-response.pdfRatio of Employee Compensation to Revenue NYC
Ratio of Employee Compensation to Revenue For the Seven Largest Financial Firms Headquartered in New York City
https://www.osc.ny.gov/files/press/pdf/firm-compensation-to-revenue-nyc.pdfRestitution Payments (2021-MS-2)
… were not made to locate victims to disburse as much as $1.6 million the Departments had on deposit, with some … the money on deposit in their restitution accounts. As a result, some victims will never receive the payments to which …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Agencies Bulletin No. 964
… Purpose To inform agencies of a change in OSC’s business practice. … of Social Security and Medicare taxes were remitted to employees as soon as the OSC Workers’ Compensation Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsHealth and Safety of Children in Foster Care (Follow-Up)
… six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Business Units create and maintain Local Customers. Guide to Financial Operations REV. 09/14/2015 … Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesTown of Jasper – Financial Management (2015M-150)
… April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is located in Steuben …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0NYC Subway Exit Usage Level Data
Impact of the COVID-19 Pandemic on subway ridership in New York City.
https://www.osc.ny.gov/files/reports/osdc/excel/nyc-subway-usage-data-level-february-2024.xlsxDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people … it provides to people with disabilities." The MTA’s New York City Transit (NYCT) unit provides paratransit services, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsOversight of Residential Domestic Violence Programs
… provided by OCFS, we determined OCFS Central Office does not maintain adequate oversight of DV residences. For … initial site visits, we identified information that would have affected our risk assessment. Our analysis of this newly … not ask OCFS for access to information that would violate any federal or State confidentiality laws. In fact, the audit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsAccounts Payable Advisory No. 2
… Units who select a location of MAINCHECK when the default payment location is MAINEPAY. Business Units should not change the default payment location unless there is a specific business reason … vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Objective To assess the extent of implementation of the six … Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsState Agencies Bulletin No. 1891
… all employees appearing on the report. If the employee does provide new form(s), agencies must update the … taxable gross”. If an employee appearing on the report does not provide a new Form W-4, begin withholding as if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… all employees appearing on the report. If the employee does provide a new form(s), agencies must update the … taxable gross.’ If an employee appearing on the report does not provide a new Form W-4, begin withholding as if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022NYS Common Retirement Fund Reports Third Quarter Results
… and opportunistic alternatives (3.5 percent). The Fund’s funded ratio of 96.1 percent is one of the strongest in the nation. … been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… “My thanks to DA Fitzpatrick and Superintendent James for their partnership in holding the defendant accountable.” … members and partners from the State Comptroller’s Office for their devoted work on this investigation. Mr. Glinski …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherState Comptroller DiNapoli Releases Audits
… Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-396
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-396-cuny-nurses-health-specialty-differential