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Refunding Local Debt
… certain current refunding bonds may not be issued until a certificate approved by the State Comptroller is filed with … conditions comply with the following procedures. I. COVER LETTER . An application for approval of a present value … for any other purpose related to the refunding; A complete schedule (including due dates) of principal and interest due …
https://www.osc.ny.gov/debt/refunding-local-debtIX.9.C Transfer Procedure – IX. Federal Grants
… the transfer. Project Child Budget Critical ChartFields for the project child budget journal are: Program = 99998 … project(s) – should the agency need a new activity code set up under a project they should establish the new activity … Operating Transfers to ensure that project budgets are not set up without DOB approval and that yearly authorized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management … New York State Comptroller Thomas P. DiNapoli. “This Stony Brook department awarded a contract to a higher bidder, which … monitoring that could put patient privacy at risk. Stony Brook managers need to follow state guidelines and safeguards …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesExamination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsEfficiency of Warehouse Space (Follow-Up)
… period January 1, 2014 through March 29, 2019, was issued on January 3, 2020. The objective was to determine if the … to receive and store this equipment. Key Findings Based on the shift in priorities during the pandemic, OGS has been …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followCollege at Purchase – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Obligation Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsSUNY Bulletin No. SU-235
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … April 2016 State University of New York (SUNY) Management and Confidential (M/C) Discretionary Parity Salary Increase … using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCapital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing selected State … through May 2023. About the Program To fulfill its mission of delivering a broad scope of critical services for State agencies, the Office of … To determine whether the Office of General Services is adequately overseeing selected …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… the program today at a press conference in Albany. "This program offers families and individuals with … has a son with a NY ABLE account. "The ABLE account is a much needed tool to help him towards that independence." "My … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf . *ABLE …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… in Patterson, New York (“PFD”), pled guilty today to wire fraud and false subscription to tax returns before … 46, of Patterson, New York, pled guilty to one count of wire fraud, which carries a maximum sentence of 20 years in … Department in Patterson PFD New York pled guilty today to wire fraud and false subscription to tax returns before …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… He used public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, clothes, designer handbags, jewelry, home utilities, work on his property and vacations. He was …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … the third degree for allegedly syphoning more than $3,000 of ambulance service funds, according to New York State … Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, the Wyoming County …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining … Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by fund group … Statements of Cash Receipts, Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls … children, youth, and parents in the design and delivery of activities. Providers must describe how they will meet … Attendance (MADA), which is defined as the maximum number of children expected to be served in the Program on any day …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programOpinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required … a town may not reimburse an appointed or elected assessor for wages lost from his or her regular job while attending …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Controls Over Unclaimed Bottle Deposits (Follow-Up)
… certain aspects of the New York State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act requires every deposit initiator to collect a …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
The St of NY Mortgage Agency boosted lending and programs for minority households and economically disadvantaged communities increasing its share of loans provided to lowincome and minority borrowers over the last 10 years but wide racial and ethnic disparities persist in homeownership in 2023
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowInternal Controls Over Selected Financial Operations
… through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people … of New York State through issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic … ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… Limnes Corp. for $4.7 million for painting bridges in Nassau and Suffolk counties citing its ties to two … closely affiliated with two other entities that have been in serious trouble and are forbidden to do business with the … was a $4.7 million contract to paint 13 NYS DOT bridges in Nassau and Suffolk counties. During the contract review, …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractor