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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements … of Appropriation Transactions in Force by Fund Type and Business Unit Summary of Appropriated Loans Receivable for each fund group Detail schedules of State Debt Activity and Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… Online form Paper form and follow directions to mail or fax it Send an email to: [email protected] Call … and speak to trained Division of Investigations staff. Fax 518-408-3931 Mailing Address Office of the State …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalLancaster Central School District – Financial Management (2022M-37)
… Central School District – Financial Condition (2016M-101) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Independent Oversight: OSC's Contract Review Safeguards Public Funds
… reducing costs and providing good value to the State; Funding for the contract has been reserved and agencies do …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Port Jefferson – Justice Court Operations (2020M-56)
… to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… seek competition for a facial/object recognition software license, prior to adopting a standardization resolution. We …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Broadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Seminars for Local Officials
… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Homeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … and monitoring controls over homeless outreach services in the New York City subway system and whether they have met …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfSection 8 Housing Choice Vouchers – Federal Funding and New York
… income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … Rockland and Westchester counties. For 2024, the NY Metro income limit for a family of four was $77,650. Public … HUD considers extremely low-income (ELI). For 2024, the NY Metro ELI limit for a family of four was $46,600. Some HCV …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersComptroller DiNapoli Statement on Earth Day 2016
… and opportunities, whether big or small, that can help mitigate climate change and help save the planet. “Today is an historic day, as leaders … develop cleaner technologies and sources of energy we will help create sustainable economies and a more sustainable …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016State Public Health Emergency Medical Stockpile
… and whether DOH and OGS have managed and maintained—in functioning condition—the inventory of the State’s medical … health emergencies and ensuring emergency plans work in drills, exercises, and real life, such as during the … of this audit, we concentrated on DME that was necessary in response to the COVID-19 public health emergency, such as …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that Rabbi Samuel Hiller, the former … pleaded guilty to stealing $5 million in city and state funding between 2005 and 2012 — money that was … State Comptroller DiNapoli and Queens District Attorney Brown announced that Rabbi …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedState Agencies Bulletin No. 2067
… Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2067-april-2020-2021-and-2022-retroactive-increases-location-pay-and