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IX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment management processes, which are the primary focus of CMIA. DOB contracts with a certified public accounting firm to assist state agencies with CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … recording cash disbursement entries into the accounting records, and preparing monthly reports to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdfWestern New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a … the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, according to a report issued today by … balance of payments, after a long history of sending more tax dollars to Washington than it receives back. For every …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesState Agencies Bulletin No. 266
… employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies Checks dated July 26, 2001 for … that participation in the Direct Deposit program is a safe and reliable alternative to receiving a paycheck. Cashing of … replacing a lost paycheck (outlined in the New York State Accounting System User Procedure Manual, Volume XI Controls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … We also sought to determine what mental health services are available at the school districts. Our audit covered the … individualized education program (IEP), schools are often considered the natural and best setting for comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the period June 1, 2009 to May 31, … checks, processing payrolls, maintaining the Village’s accounting records, and receiving unopened monthly bank …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331DiNapoli: Buffalo's Financial Condition Improves
… growth and increased economic development are responsible for the city emerging from years under a financial control … Buffalo is one of four cities in New York with a dependent school district – which means the city must raise and collect …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesComptroller DiNapoli Releases Municipal Audits
… not adopt information technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … found that there were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… op-ed from New York State Comptroller Thomas P. DiNapoli and New York State Education Commissioner Betty A. Rosa. The … that investing in financial literacy will pay dividends for our young people later in life. Recently, the state … are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to obtain proper approval) TOWN LAW, §176(12),(27); STATE CONSTITUTION, ART. VIII, §1: A fire district is not … installed fire hydrants in its service area. You also state that the fire district board of fire commissioners …
https://www.osc.ny.gov/legal-opinions/opinion-90-25CUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who are represented by District Council 37 in the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesOversight of Mental Health Education in Schools (Follow-Up)
… (Department) is charged with the general management and supervision of the State’s school districts and the education of approximately 2.5 … (MHANYS), a non-profit organization, led a call to action for a State law that would require mental health instruction …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followOpinion 93-3
… (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to contract for the services of physicians to … however, be subject to the district's procurement policies and procedures. You ask whether a fire district is required …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Killawog Fire District – Controls Over Financial Operations (2013M-111)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The … consists of five elected members and is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Maximizing Incentives for Individuals With Disabilities
… of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of … adults with a disability was 33% compared to 74% for working-age adults statewide. Further, working-age New … York’s 2015 Employment First Commission as a key resource for improving competitive employment opportunities and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period July 1, 2014 through January 7, 2016. … of Rochester is a public school financed by local, State and federal resources that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development Corporation, … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service (Department) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-follow