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DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper … P. DiNapoli. “Our auditors found a lax control environment in which significant decisions were made out of the view of … oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health … Care (MLTC) plans, which serve people who require nursing home or long-term home health care. When a Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOversight of Contract Expenditures of Phoenix House New York
… drug prevention treatment. In 2009, OASAS entered into a five-year, $47.6 million net deficit funding contract with PHNY, … to Motivate, Enlighten and Serve Addicts, Inc. ( 2015-S-24 ) Office of Alcoholism and Substance Abuse Services …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkProhibits Campaign Contributions During an Active Procurement
… During an Active Procurement – S.9697 (Myrie) – Makes it unlawful for a vendor to make, either directly or indirectly, any … contribution to a statewide elected official, a candidate for a statewide elected office, or their authorized political … Makes it unlawful for a vendor to make either directly or …
https://www.osc.ny.gov/legislation/prohibits-campaign-contributions-during-active-procurementTupper Lake Central School District – Records and Reports (2021M-14)
… Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake … did not maintain complete, accurate and timely accounting records and reports to allow officials to effectively manage … Maintain complete, accurate, and timely accounting records and close completed capital projects. Prepare and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… complete report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson … resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s … accurate and timely accounting records and reports to allow the Common Council Council to effectively manage …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Onondaga County – Court and Trust Funds (2025-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county’s chief fiscal officer …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Perth – Supervisor’s Records and Reports (2024M-149)
… operations. The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the … for fiscal year 2023. Provide the Board with adequate monthly financial reports. Provide the Board with his records … the Supervisor’s records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… reflects reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… budgets closely because the pandemic’s trajectory and its effect on our state’s fiscal recovery remain uncertain.” This … 2020, when many businesses were shut down during the first wave of the COVID-19 pandemic and many people stayed home to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021State Agencies Bulletin No. 2065
… retroactive dues for employees represented by Council 82 in Bargaining Unit 61. Affected Employees: Members of Council 82 that are currently in or were previously in Bargaining … Background: Per guidance in the request from Council 82 dated, October 5,2022 membership dues for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 2439
… who have service at an Authority (excluding Roswell Park) prior to an appointment to a New York State position or … employees with prior Authority Service (excluding Roswell Park) subsequent to moving to a New York State position. … Qualifying Service Dates (unless the service is at Roswell Park as described in Payroll Bulletin No. 2313.1). Since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakOpinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At … Division of Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial System. … days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide … on the Project Type of the associated Project. Refer to SFS Secure for more information including the COA Handbook … and XIX.2.C.1 for more detailed information on selecting To request an additional Activity value, complete the COA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeIII.7 Data Quality – III. Statewide Financial System (SFS)
… request SFS to perform cleanup activities per the guidelines below. eSettlement Invoice Guidance: Any … but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP Vouchers referencing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityXIX.2 Overview – XIX. Project Costing (PCIP)
… and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over the life of a project for all stakeholders. The Project Guide … are used to establish a new Project. Please see SFS Coach, Training Material, JAA-PPM101-035 Create Projects for Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overview