Search
GASB Statement 87, Leases
… or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or … including costs to terminate an existing lease and sign a new one. Types of costs include negotiation costs, relocation … the past 10 years was used for over 500 hours per year. A new construction project requires double the amount of …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Comptroller DiNapoli Releases School Audits
… multiyear planning, which includes ensuring that reserves are appropriately established, maintained and supported. They … duties of cash handling, recordkeeping and reconciliation are concentrated with one position. In addition, there was no …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… account codes are not overspent is compromised when it does not approve budget transfers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1833
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … meet the eligibility criteria are affected: NYSCOPBA: BU01 and BU21 Background Per Chapter 24 of the Laws of 2019 which … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in … decline in filings, and the risk of federal funding cuts. Much of the upcoming development is expected to take place in … part of that review, greater information is needed on just how much of the housing being added is affordable to low- and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Announces State Contract and Payment Actions for May 2016
… nearly 2.2 million payments worth nearly $10.3 billion in May. His office also rejected 176 contracts and related … office averaged 7.5 days for contract reviews in May and two days to audit payments. DiNapoli releases this … with Villager Construction Inc. for road improvements in LeRoy, Genesee County. $17.8 million with Rifenberg …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… is generally doing well to ensure animal shelters across New York are providing safe conditions and proper care for seized … care to ensure dogs are not wrongly euthanized." DiNapoli’s office visited 48 of the 294 shelters outside of New York …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account that, at …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… burden and will not be paid off until 2053. If ridership does not return that $500 million gap could grow and even …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … 3,015 Medicaid recipients with ESRD who met the Medicare eligibility criteria, but who were not enrolled in Medicare …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… DiNapoli’s audit examined a five-year period, from 2017 to 2021, which included the height of the COVID-19 pandemic when … vouchers. That percentage increased to over 76% in SFY 2021-22. In some areas of New York, voucher use fell far … surplus funds to fund up to 3,062 additional vouchers in 2021. Also, some of HCR’s excess administrative fee reserves …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… revenue). State agencies must submit APJV transactions online by navigating to Accounts Payable > Vouchers > Regular Entry State agencies submit GLJE transactions online or using a bulkload process: Online: GLJE transactions may be submitted online by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Agencies Bulletin No. 2345
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentOverview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be considered marital property and … be required to name their ex-spouse as beneficiary of any pre-retirement death benefit payable; A member may be required to name their …
https://www.osc.ny.gov/retirement/members/divorce/overviewBarnard Fire Department – Financial Controls (2015M-134)
Barnard Fire Department Financial Controls 2015M134
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all … action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andCrown Point Fire District – Board Oversight (2024M-29)
… December 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … Required annual financial reports (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Summit – Town Clerk (2024M-51)
… report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Opinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and contain such information as the budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum has generated a $450,000 … of companies across the state that the Fund invests in through its In-State Private Equity Investment Program. … economies. Our program continues to serve as a model for public pension funds around the country looking to develop …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fund