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XVII.1 Overview – XVII. Lapsing Appropriations
… purchase orders, voucher payments, journal entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible … the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 06/19/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewOversight of the Nourish New York Program (Follow-Up)
… (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products while also providing … (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, collectively …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… identified and receive Shopping Letters, and that shelter exits are recorded and reported accurately. DSS does not have …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2062
… agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to be used for overtime and Pre-Shift Briefing payments, outline the new Pre-Shift Briefing calculation of Earnings Code PS1 and explain the retroactive adjustments systematically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesEast Syracuse Minoa Central School District – Information Technology (2020M-174)
… (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss. Key Findings District officials did not adequately … to ensure PPSI was protected from unauthorized access, use and loss. District officials did not: Adequately manage user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mState Agencies Bulletin No. 2275
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2325
… to Premium Overtime, Administrative Maintenance Pay, and Command Payment and to provide agencies instructions for submitting payments … the 2023-2026 Agreement between the State of New York and PBANYS, provides for April 2025 salary increase and … to Premium Overtime Administrative Maintenance Pay and Command Payment and to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… activities and preparing financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … Ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Comptroller DiNapoli Releases Municipal Audits
… Planning Development Board , Village of Waterville and the Wayne County Water and Sewer Authority . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … Regional Planning Development Board Village of Waterville and the Wayne County Water and Sewer Authority …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… teams are understaffed, with too few available services and inconsistent and limited oversight of mental health education for … being done to make sure they are getting the information and support they need,” DiNapoli said. “The State Education … teams are understaffed with too few available services and inconsistent and limited oversight of mental health …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance (OTDA) can take steps to improve … ensure survivors of human trafficking receive the services and assistance available to them, according to an audit … “Survivors of human trafficking face physical, emotional and financial trauma,” DiNapoli said. “Programs exist to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… and safety have languished in the state’s Brownfield Cleanup Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … up contaminated sites across the state, the Brownfield Cleanup Program has helped remove environmental threats and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Report Highlights Where New Yorkers Work
… in significant ways since 2000 with the health care and social assistance industries increasing their share of total employment as manufacturing and financial activities shrank. Employment in health care and social assistance had the greatest increase in jobs since …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… 2021 because of better-than-projected revenues from income and corporate taxes, debt service savings from lower interest rates and a deferral of labor costs to FY 2022, but the city will … by the pandemic, but strength in the securities industry and other sectors have boosted personal income and business …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental … month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On … The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring spending for schools …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… 2023 Three principals of Phinaliz Communications LLC were arrested in connection with a long-running scheme to steal … Philip Mtui, Mbaga Kaiza, and Tony Taylor, were arrested last Thursday. "The defendants allegedly engaged in … Mtui and Kaiza both were held on $250,000 bail. Taylor was arrested on one count of conspiracy in the sixth degree …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… New York City Health + Hospitals (H+H) will see pressure on key sources of revenue as Medicaid … reacts — could significantly alter the level of support H+H receives,” DiNapoli said. “Cuts in reimbursement rates … push more patients into its facilities. As that happens, H+H may be forced to revisit its cost-cutting plans, leading …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spending