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DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… and over $1 million dollars in questionable spending at three affordable housing complexes show a need for greater oversight of the Mitchell-Lama program by the New York City Department of … and pest infestations among other unsafe conditions at developments in Manhattan, Queens and on Staten Island. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesCompliance With Special Education Requirements – Evaluations
… Objective To determine if the New York City Department of Education evaluated students for special education … required time frames. Our audit scope covers the period of July 1, 2016 through March 9, 2018, and includes all … developmental needs. In New York State, the Regulations of the Commissioner of Education (Regulations) stipulate …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer Fire Department ("MVFD”), was … wire fraud, subscription to false tax returns, obstruction of the grand jury, and false statement charges arising out of …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY … Who as between a community college board of trustees and the county may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required to ensure that payroll earnings charges … on the Account Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the … the value that replaces the CAS Object Code. For purposes of clarity, the terms PayServ or SFS will be used in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOverpayments to Cabrini Medical Center (Follow-Up)
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2012 … 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followState Agencies Bulletin No. 2306
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2025 calendar year and explain … through the State Employees Federated Appeal (SEFA), allow for continuous giving. This is an effort to promote …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2152
… by Payroll Bulletin No. 2152.1 . Purpose: The purpose of this bulletin is to provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2022. Affected … uncashed payroll check greater than $19.99 in September of 2023. A second outreach letter will be sent via certified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksReal Property Portfolio
… property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOverview – XI. Procurement and Contract Management
… The requirement for prior approval by the Office of the State Comptroller (OSC) of a contract involving consideration other than the payment of money, oftentimes referred to as a “revenue contract”, is … The requirement for prior approval by the Office of the State Comptroller OSC of a contract involving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewAnnual Financial Report
… Report (AFR) Application Resources AFR Training Summary of AFR Changes Contact Us Enrollment Instructions [pdf] Notes … User Manual [pdf] Validation Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) … User Manual in the Applications Resources section of this webpage. You may also contact our office at …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (manner of execution of officer's statement) TOWN BOARD -- Powers and … highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Agencies Bulletin No. 286
… Bulletin 201 in relation to the processing and taxation of educational assistance benefits for 2001 Affected … condition fringe benefit." To meet the requirements of the "working condition fringe benefit" exclusion, the … Specifically, the course: Must not be for the purpose of satisfying the minimum educational requirements of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsOpinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (reporting “days worked” for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 95-2
… PUBLIC HOUSING AUTHORITIES -- Fees (exemption from cable television franchise fees) PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a … authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Newburgh Enlarged City School District – Financial Management (2025M-32)
… Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund … – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund … fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127DiNapoli Releases December State Cash Report
… Total receipts through the first three quarters of state fiscal year 2015-16 totaled approximately $111.9 billion, $230.6 million higher than the Division of the Budget’s (DOB) latest projections, according to the … York State Comptroller Thomas P. DiNapoli. Total spending of $104.9 billion over the period was $1 billion below …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, Grants … expenditures systematically for Federal and State share of costs. Are required to set up Funds Distribution to … the Federal Billing Process (See Chapter XIV, Section 15.E of this guide on how to set this up in the Project Guide) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies