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V.3.D Accounts – V. Chart of Accounts (COA) Governance
… means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … There are two Statewide Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… averaged around 167,000. Those claims almost doubled to over 314,000, as the shutdown went into effect, starting a … to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by Representative …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate crimes over the last five years, with the number of incidents increasing … erode the fabric of societal cohesion and inclusivity. 2 New York State’s Hate Crimes Act of 2000 was intended “to …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … contract for these same services individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… real property tax collections and clerk fees to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) within the … 27 and 35. Remit $2,387 in penalties and interest to the Supervisor or identify and correct a $2,406 erroneous refund …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeState Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. … officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did not … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsSchenectady City School District – Math Workbook Inventory (2023M-65)
… maintained adequate math workbook (workbook) inventories and ordered workbooks as needed. Key Findings District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65State Comptroller DiNapoli Releases Audits
… TPHI. During the audit period, the contractor did not bill TPHI carriers or initiate provider reviews for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… business, and government customers. We are grateful to the whistleblower who helped bring this illegal conduct to light … of the civil settlement, which can be found here . After a whistleblower filed an action pursuant to the qui tam … The Attorney General expresses her appreciation to the whistleblower, without whose information the misconduct might …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actState Comptroller DiNapoli Releases Municipal Audits
… defendants failed to appear in court. Over 230 Vehicle and Traffic Law (VTL) cases from 2011 through June 2016 remained … the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) … The board has not established adequate procedures for online banking or the security of electronic information. In …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Lawrence Union Free School … Town officials did not adequately manage network and local user accounts, develop and adopt a written IT … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Whitestown – Inventories (2026M-38)
… safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period January 1, 2024 – March … safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure these valuable assets are … records and periodic monitoring help ensure fuel and motor oil are used for authorized purposes, facilitate timely …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on vendors that do business … with New York State agencies, the State University of New York, the City University of New York, and New York public authorities and local … Chapter 1 of the Laws of 2012 which amends State Finance Law by adding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… award criteria so that TAP continues to be a useful support for families is needed to help New York retain talent … University of New York (CUNY) tuition grew more than three times faster. Only students from households earning $7,000 or … expand eligibility for TAP have coincided with the highest number of TAP recipients in AY 2024-25 since AY 2019-20. New …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsDiNapoli 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: Rural Counties Face Shortage of Health Professionals
… York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist (OBGYN) doctors, … less than half the GMENAC guideline (1.2). There are no pediatric physicians in three of the 16 counties. The OBGYN … York state and found alarming shortfalls in primary care pediatric and obstetrician and gynecologist OBGYN doctors …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Releases Analysis of Executive Budget
… With a budget deadline soon approaching, more than a third of the Executive’s proposed nearly $7 billion gap-closing … statutory changes that could distort the reporting of revenue and spending in the state’s financial statements … imperative the Medicaid Redesign Team seek broad input on the root causes and options for addressing rising Medicaid …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget