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Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the … Department, which is governed by an elected nine-member Board of Directors, provides fire protection services for the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1XVI.3.A Financial Statements – XVI. Financial Reporting
… The basic financial statements consist of the following: Statement of Net Position (Reporting Government-Wide); Statement of Activities (Reporting Government-Wide); Balance … of the Balance Sheet - Governmental Funds to the Statement of Net Position; Statement of Revenues, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by State … Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to take over the … 2013, the FIDA transferred the value of seven outstanding loans totaling $505,669 to the FLDC. Officials then …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundOpen Book New York
… Search Millions of State and Local Government Financial … see Additional Financial Information . State Contracts Search 260,000 contracts that State agencies have with … and those that don't require approval by the Office. Search Contracts Also see State Contracts by the Numbers …
https://www.osc.ny.gov/open-book-new-yorkComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of … Realty III, LLC, an entity created and controlled by Michael Koffler, entered into a lease for space for the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… education. In 2024, the unemployment rate in New York for Black or African Americans aged 20 to 24 was 18.2%, more than … of the nation’s total household debt in 2024. Since 2013, all debt held by young adults has grown by 67.8% ($2.1 … at the end of 2024 to 9.7% in the second quarter of 2025, following the end of the Department of Education’s …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a … is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… [read complete report - pdf] Audit Objective Determine whether Determine whether the … an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … with our recommendations and indicated they have taken, or plan to take, corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Wagner’s CFR for fiscal year ended June 30, 2014, and certain expenses claimed on Wagner’s CFRs for the two … Special Education Itinerant Teacher (SEIT), full-day and half-day Special Class (SC), and full-day Special Class …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Palisades and Yonkers, New York. FSK provides preschool … years ended June 30, 2014, FSK reported over $21.2 million in reimbursable costs on its CFRs for five rate-based … three years ended June 30, 2014, we identified $455,117 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway … 2014. Key Findings The Authority has implemented several cost reduction strategies, ranging from deferring capital … or reconstructed. The Authority estimates that the current cost to return the highway to its original condition would …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… (SCIS) programs to disabled children between the ages of three and five years. During the 2012-13 school year, … Point served 942 students. The New York City Department of Education (DoE) refers students to Starting Point based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Starting Point based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualOpinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based non-for-profit organization authorized by SED to provide preschool special education services to … report, these programs are collectively referred to as the SED preschool cost-based programs. TOTS also operated an SED …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manual