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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB … Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… awards that are open for draws and returns via the federal draw system. Please note that while an agency might consider … have been closed by the awarding agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your behalf, this return will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Corrections and Community … During the audit period, auditors found Medicaid could have saved up to $69 million if it limited payments of … in several notable instances, transgressions appeared to have been motivated by personal gain and may have violated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsExamination of Pitts Management Associates, Inc. Travel Expenses
… in the PMA Staff and Subcontract Associate Employees Handbook 2012 (PMA Handbook). When the contract was extended, the language limiting expenses as outlined in the PMA Handbook were eliminated. Instead, expenses were reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesXII.8.E Payment Assignments – XII. Expenditures
… Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager … Bureau of State Expenditures - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Our auditors … 2010 through February 2015, college officials created 10 senior executive positions with annual salaries averaging …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardDiNapoli: Better Oversight Needed at Homeless Shelters
… risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory condition. Twenty-one of those were identified in poor condition in prior audits by the Comptroller. At both …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract … 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New Yorkers. OMH operates … Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingHeat and Hot Water Complaints (Follow-Up)
… timely, taking an average of 2 to 3 days – with many cases taking 4 days or more – for complaints to be inspected. … were found to be in violation of the law, HPD settled cases for less – in some cases substantially less – than the minimum amount prescribed …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… approximately 1,100 radioactive materials facilities (RAM facilities), as well as registering and inspecting … through March 5, 2021. We found that DOH completed 94% of RAM facility inspections on time. However, it completed 44% … for staff time and travel. We also found that, of the 259 RAM facility inspections that needed the buffer to be …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board annually adopted energy program guidelines establishing rates and eligibility …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Town of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfBuffalo Academy of Science Charter School - Procurement (2019M-250)
… whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not … whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… said, “I wish to thank and commend Mr. DiNapoli and the NYSP for their hard work and cooperation. This is a clear …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in … collections are down, especially in New York City, and local governments are facing serious fiscal challenges. The … a plan on how it is going to provide financial help to local governments during this difficult time. New York is …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020State Agencies Bulletin No. 1843
… Department Data DEP Direct Deposit DDP General Comments GCM General Deductions GED Job Action Request JOA Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psquery