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V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCattaraugus County – Court and Trust Funds (2014M-85)
… to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… established. The water clerk could make adjustments to customer accounts without prior Board approval. Key … controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28State Agencies Bulletin No. 2216
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and the Civil … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceRochester City School District – Budget Review (B20-2-5)
… reviews will be completed by an independent State Monitor [2] installed in the District by the New York State Education … If actual charter school enrollment figures trend close to projections, District officials will have to make … [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the second quarter of 2014. The proposed new issuances total … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through April … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6DiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs … Thomas P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewSeneca County Probation Department – Restitution Payments (S9-20-7)
… Determine whether the Seneca County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … that could have been used to pay victims with unsatisfied orders: some of the money was collected between seven and 27 …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10OSC Home Page
The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York
https://www.osc.ny.gov/node/2141New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… an open letter to ExxonMobil shareholders in advance of the ExxonMobil annual shareholders’ meeting, which takes … institutions, who lead engagement with ExxonMobil as part of the Climate Action 100+ initiative, and make clear, via … time has come for change in the governance and strategy of the corporation. "We have no doubt that, at this time, …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of professionalism, objectivity and independence. Maintaining … qualified, credentialed and experienced workforce is one of our primary goals. In accordance with this goal, we …
https://www.osc.ny.gov/jobs/professional-development-auditorsAccounts Payable Advisory No. 65
… in special circumstances such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Town of Wethersfield – Capital Project (2025M-46)
… undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, … of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Agencies Bulletin No. 2417
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… York City’s child care services for those under the age of five, including the demand for these programs and current measures of success, and found there are opportunities to utilize existing data to increase the cost efficiency of programs and direct expansion efforts based on the …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli Releases December State Cash Report
… lower than last year, primarily because of fewer monetary settlement revenues received this year. Federal receipts …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportLincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228