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Financial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
Financial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/FederalStateAid.pdfA Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-colonie-2020-10.pdfAFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxOversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … programs. In addition, the Bureau is responsible for identifying and investigating unlicensed schools. The Law … Technology for Professional Licensing and Renewal (2006-S-22) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsInvestigation of Housing Discrimination Complaints
… According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing discrimination cases filed … Key Findings DHR does not have adequate controls over the intake of housing discrimination complaints, resulting in … were improperly prioritized over non-federal cases. Key Recommendations Establish adequate internal controls over the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded … stealing more than $5,000 in public funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli … of Hammondsport, pleaded guilty today to grand larceny in the third degree (a class D felony) in front of Steuben …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsControls Over Cash Advance Accounts
… items or review any paid checks and consequently has no assurance that potentially improper or fraudulent … categories into the “other “category and notify OSC to update its records. Promptly investigate and resolve old …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsForms for State Agencies and Employees
… Form # Form Name and Resources Format Accounting AC 22‑S Journal Voucher Excel … Request (SFS) Original AC 340 with revisions highlighted and fields defined ( PDF ) Excel Fillable PDF AC 1782‑S … Concerning Compliance with State Finance Law §§139-j and 139-k Fillable PDF AC 3357 Online Services Bureau of …
https://www.osc.ny.gov/state-agencies/formsJune 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOversight of the Early Intervention Program’s State Fiscal Agent
… timely payment of EI claims. Work with PCG to gather input on potential enhancements to online training and customer …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… to aggressively pursue those who misappropriate education funds for their own purposes. America’s students and … City School District (SCSD) received federal grant funds administered by the U.S. Department of Education to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsCollege at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … waste and abuse. The audit covers the period July 1, 2008 to March 31, 2011. Background New York State's executive … To determine whether the use of travel monies by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesOpinion 91-50
… Percentages (substitution of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL … §3244: Bonds and notes of the Local Government Assistance Corporation are securities which may be deposited for the … asking whether bonds of the Local Government Assistance Corporation ("LGAC") may be substituted for cash retainage …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Financial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 August | July | June | May | April | March | February | January Previous Years 2024 December | November | October | September | August | July | June | May | April | March | February | January 2023 December | November | October | September | August | July | June | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to documentation from the Business Unit to support information that is entered into the Statewide … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Town of Goshen Town of Hague and Seaford Fire District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office … 2014 through March 2016. Background OTDA administers the New York State SSP, which provides a supplemental benefit to … Security Income (SSI) recipients and other qualifying New York State residents. To be eligible for SSP, individuals …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesDiNapoli Calls for Improvements to Capital Planning Process
… proposed for the upcoming fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which reviews New York's capital spending over the … to guard against the associated financial risks. The report's findings also include: From SFY 2004-05 through SFY …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… were made that alleviated many of the administrative and application problems hampering it, but renters living in public housing have not yet received funds from it and rental burdens for low-income New Yorkers remain high, … As of May 2023, the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-start