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DiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 … the same period last year, largely driven by a decline in personal income tax (PIT) collections, according to the … from the prior month. The cash report focuses primarily on the General Fund and All Governmental Funds. The General …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportAccounts Payable Advisory No. 28
… and filed with the Comptroller. Agencies are required to have proper internal controls over the designation of Voucher … The 2023 certification has been extended to be due on or before June 30, 2023 . For this certification, in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationSelected Aspects of Bus Procurement
… procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA has … Program funding. As a result, some buses have been in use for longer than 12 years. Several units participate in the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementState Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to use the online process for all active agency codes. The current paper process will … their agency listing all valid certifiers for that agency, and the agency codes they are authorized to certify. OSC may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationCaton No. 1 Fire District – Financial Oversight (2013M-262)
… five-member Board of Fire Commissioners. The District’s 2013 general fund budget totaled approximately $162,000 … officials could not provide us with a Board-adopted code of ethics during our audit, only a code of ethics template. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Parma – Financial Management and Information Technology (2012M-96)
… purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Division of Housing and Community Renewal Bulletin No. DH-39
… Rate in the new grade payable on the next appropriate pay cycle. Note : One (1) full year in the higher grade must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rentMedicaid Program – Managed Long Term Care Premium Rate Setting
… to those who are economically disadvantaged and/or have special health care needs. For the State fiscal year … rates. The rate-setting methodology is based largely on MCOs’ medical costs and administrative costs, which MCOs … procured through a corporate affiliate that we found would have been more accurately classified as administrative costs. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDetermining If a New State Authority Contract is Subject to OSC Filing or Prior Approval
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-procurement-presentation-2.pdfTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… special districts. Key Findings The Board did not have the information needed to properly monitor and manage … the apparent misappropriation of funds. The Town does not have complete, accurate and up-to-date accounting records. … timely manner, and that bank reconciliations are performed on a monthly basis. Conduct an annual audit of the records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… displays and cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of … with our recommendations and indicated they will take or have taken corrective action. … Determine whether the St …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99DiNapoli: Tax Cap Remains at 2% for 2026
… will be capped at 2% for local governments that operate on a calendar-based fiscal year, according to data released … will be capped at 2 for local governments that operate on a calendarbased fiscal year according to data released …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Comptroller DiNapoli Releases School Audits
… expenditures by more than $12 million. District officials do not prepare cash flow statements and therefore cannot … when developing budgets, which caused the district to have operating surpluses totaling approximately $1.2 million …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Applying for Previous or Military Service Credit – New Career Plan for ERS Tier 1 Members
… … New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/applying-previous-or-military-service-creditCity of Newburgh – Budget Review (B24-6-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … and corresponding expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… for New York taxpayers.” “Today’s guilty plea is the latest in my office’s joint partnership with Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… for or deposited. As a result, the School did not have access to the undeposited funds, the Board’s monthly …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165DiNapoli: MTA Faces Worst Financial Crisis in History
… York State Comptroller Thomas P. DiNapoli’s annual report on the MTA’s finances . “The MTA’s financial condition is … support, MTA Chairman and CEO Pat Foye has warned it may have to reduce costs by cutting subway and bus service by 40 … If there is no additional federal support, the MTA may have to turn to even more borrowing, which DiNapoli said …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyMama Program, LLC – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. About the Program Mama Program is a New York City-based for-profit organization authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manual