Search
Controls Over Unclaimed Bottle Deposits (Follow-Up)
… of any unclaimed bottle deposits to the Department on a quarterly basis. The Department has the authority to penalize … deposit initiators that fail to register or fail to file quarterly reports. The Department collected $117.7 million … on 39 deposit initiators that failed to file required quarterly reports, nor did it assess penalties on those who …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followV.3.E Programs – V. Chart of Accounts (COA) Governance
… expenditure transactions will use the Program code “99999”. Common statewide concepts across agencies are … PROGRAM TREE Level 1: All State Programs Level 2: Program category used in reporting (for example Education) Level 3: Sub Program category used in reporting (for example Public School Aid) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… $200,000 from an elderly victim. “Exploiting a vulnerable senior citizen to enrich yourself is a heinous offense,” … with the necessary treatment and services and is no longer living in his house. Zielinski remained in the home after the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfCompliance With the Safe Schools Against Violence in Education Act
… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also … To determine whether school districts outside of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actDiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the … Vietnam War-era, according to a snapshot released today by New York State Comptroller Thomas P. DiNapoli. “New York is home to nearly 900,000 men and women who have …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… of interest earned by the vendor. If the calculated amount is greater than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it should be deposited to the NYS General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsDiNapoli: Technology Changing How Local Governments Serve Residents
… future.” DiNapoli’s report notes that a growing number of New York’s municipalities allow homeowners to pay … often allow drivers to create user accounts on a smart phone app, and then enter vehicle, personal and payment … submit assignments online. Bike sharing programs which use phone apps and GPS to provide an alternative to driving and a …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… them for future careers in occupational fields such as dental assisting, plumbing, electrical, cosmetology, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followFacility Planning Bureau Project Review (Follow-Up)
… garages, public school libraries, storage buildings/sheds, press boxes, and concession stands. The Department ensures … Bureau did not monitor project construction (e.g., conduct site visits), including whether Districts began construction …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCUNY Bulletin No. CU-837
… amount* *Proration will be calculated based on the hours or contact hours worked during the Spring 2024 and Fall 2024 semesters. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationCUNY Bulletin No. CU-827
The purpose of this bulletin is to provide instructions to agencies for processing the PSC fulltime Ratification Bonus Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village … County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was charged with grand larceny in the third degree. “Ms. Gilbert allegedly betrayed her …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Town of Spencer – Disbursements (2025M-35)
… that tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board … disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims … for payment. Sixteen disbursements totaling $32,100 in which the amount approved on the Board-approved abstract …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Trash Can Free Stations Pilot Program
… subway cars, which operate along 660 miles of track, 24 hours a day, seven days a week. Transit’s Department of … collection for Transit’s 468 subway stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is … and whether it should have been expanded. Transit did not post outreach notices, explaining and promoting the Pilot …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programAbout the Record of Activities – Reporting Elected and Appointed Officials
… been more than 180 days since the official took office, and I still haven’t received the official’s record of … have a term of office. Can I leave the current term begin and end date column blank on the Resolution? One of our … each month for this individual. Does she need to prepare and submit an ROA to me since she’s already receiving …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesThe Economic Impact of Small Business in New York State, March 2016
A business can be classified as a small business based upon its number of employees, its annual income, or both.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-small-business-2016.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followDiNapoli Urges Focus on Addressing Rural Challenges
… with housing availability and access to health care, food and broadband. The counties selected as representative … without traveling large distances. Of the 56 crisis programs in New York, there is only one in a rural county … Fund to spur broadband deployment and the Rural Partners Network intended to help rural governments better identify …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challenges