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XV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC strongly recommends that … To facilitate OSC review of General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… and perform 200 hours of community service today for defrauding the New York State pension system by … concealing his unlawful post-retirement public income and for stealing from the village through sham requests for reimbursement. His fraud was discovered during a joint …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… collections are now expected to exceed the city’s original forecast by $2.4 billion to reach $51 billion, 32 percent … $6.5 billion) and are on pace to exceed the city’s annual forecast. Over the past year, the city has identified new … to $2.6 billion. The city has used the trust as a rainy-day fund in the past, but the balance is now approaching its …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearNext Generation 911 Services
… the development of the State 911 Plan, and in this span of time, it has progressed no further than draft stage. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesUnified Court System Bulletin No. UCS-322
… Purpose The purpose of this bulletin is to introduce a new Action Reason code to identify employees who receive a salary reconstruction due to the reintroduction of Longevity Steps for CSEA, Management … The purpose of this bulletin is to introduce a new Action Reason code to identify employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsState Agencies Bulletin No. 2431
… new Braille/American Sign Language Proficiency Stipends for eligible employees in the title of Special Education Assistant at the NYS School for the Blind (NYSSB) and NYS School for the Deaf (NYSSD). Affected Employees: Employees … the new BrailleAmerican Sign Language Proficiency Stipends for eligible employees in the title of Special Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligibleMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a … To determine whether the Office of Mental Health OMH has …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesComplaint Processing
… there was an outstanding request to the NYPD for body-worn camera footage. According to CCRB’s Investigative Manual, no … if there is an outstanding request for body-worn camera footage. In addition, we determined CCRB did not …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingTechnology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsState Agencies Bulletin No. 2060
… system (PayServ) with the Social Security Administration (SSA) system through the continued partnership and … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty of $280 … taxable wages for 2022 and compared that information with SSA records using the SSA’s Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedFacilitated Programs to Assist Small Businesses
… Objective To determine whether the New York City Department of Small … Services (SBS) provided available services under programs to small businesses to assist them in obtaining funding for … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Audit Area The Board must provide oversight to ensure that financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Department has 27 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… track, inventory and safeguard information technology (IT) assets acquired or in use during the audit period? Audit … the Program Schools purchase a wide variety of IT equipment, such as interactive displays and desktop … assets can make up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Hanover – Procurement (2025M-58)
… creativity. For example, professional services can include legal, medical, architectural, accounting and auditing services. New York … paid approximately $274,000 for various services including legal, engineering, bookkeeping, auditing and water testing …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Greenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147State Agencies Bulletin No. 2378
… system (PayServ) with the Social Security Administration (SSA) system through the continued partnership and … employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a penalty per … taxable wages for 2025 and compared that information with SSA records using the SSA’s Social Security Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedNYS Common Retirement Fund Announces First Quarter Results
… mortgages (26.7 percent), private equity (7.8 percent), real estate (7 percent), absolute return strategies (3.3 percent) and opportunistic alternatives and real assets (1.3 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… 2017, with an estimated value of $197.1 billion, according to New York State Comptroller Thomas P. DiNapoli. "Strong domestic stock market returns continued to buoy our investments through the opening months of the … 31, 2017 end of the state fiscal year was revised upward to $192.1 billion from an initial estimate of $192 billion. …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… mortgages (26.8 percent), private equity (7.7 percent), real estate (6.8 percent), absolute return strategies (3.2 percent) and opportunistic and real assets (1.4 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports First Quarter Results
… cash, bonds and mortgages (23.2 percent), private equity (9.6 percent), real estate and real assets (8.7 percent) and … funds, based on 2018 data, ranked the Fund as the second best funded in the nation. DiNapoli initiated quarterly … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-results