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State Agencies Bulletin No. P-901
New Transaction Codes - TR List and NCDP
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-901.pdfState Agencies Bulletin No. P-428
Perf Awards for CSEA, PEF and M/C
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-428.pdfGASB 94 & 96 Presentation 11-13-20
OSC training on GASB 94 and 96
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/gasb-94-96-training-11-13-2020.pdfNew Yorkers in Need: Homelessness in New York State
Having safe and adequate housing is a necessity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-homelessness-nys.pdfVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked documentation to … used properly. Four active loan agreements were altered, and three loans were made without Board approval. Loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… officials ensured user access controls were appropriate and designed effectively. Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did not: Adopt key information … policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112City of Olean – Budget Review (B17-1-3)
… review was to determine whether the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
Elected and Appointed Officials Revisions to Regulation 3154 in 2015 help ensure that elected and appointed NYSLRS members receive appropriate service credit
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … §10[1][ii][a][5], [e][3]; 1986 Opns St Comp No. 86-42, p 69), we note that it is well established that legal expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 91-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … to fund an approved county alternatives to incarceration service plan. This amendment does not alter the conclusions …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Mental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdfComplaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdfChild Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfHomeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdf