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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a … or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a … can be found on SFS Coach and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/06/2018 … Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… assessment that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… severe cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller Thomas P. DiNapoli. This is … finding and keeping an adequate and affordable place to live has become more and more difficult,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestLocal Government – 2023 Financial Condition Report
… Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal … ($6 billion). State aid remained the second largest source of local government revenue in LFY 2021. School … aid (mainly cities). Sales and use taxes, the next largest source of revenue for local governments, experienced a …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentAccessibility for People With Disabilities
… of Health, more than one in four New York State adults have a disability. In addition, as reported by the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesOversight of the Nourish New York Program
… (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and … surplus agricultural products. This audit covered Nourish NY spending from May 2020 through March 2022, and considered …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Agencies Bulletin No. 2274
… hiring rate OR their graded salary, whichever was greater) PLUS the trainee 1 (Grade 13) performance advance. As a … rate OR their prior graded salary, whichever is greater, PLUS the trainee 1 (Grade 14) performance advance. Has … trainee 2 (Grade 14) hiring rate, whichever was greater, PLUS the trainee 1 (Grade 13) performance advance. As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Oversight of the Educational Opportunity Program
… allowed purposes. The audit covered the period from July 2019 through December 2024. About the Program SUNY operates … allowed purposes The audit covered the period from July 2019 through December 2024 …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8) 180-Day Response
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8-response.pdfAll-Agency Contract Evaluation System (2019-S-14)
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64) 180-Day Response
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64-response.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfAll-Agency Contract Evaluation System (2019-S-14) 180-Day Response
To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdfLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdf