Search
Canandaigua City School District – Procurement (2022M-141)
… [read complete report – pdf] Audit Objective Determine whether Canandaigua …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Red Hook Central School District – Inventories (2023M-133)
… Adequately secure, monitor and protect fuel tanks from unauthorized access. Develop written policies and … our recommendations and indicated they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the … report and review the filed 2018 through 2021 reports for accuracy. Discontinue the improper accounting practices …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Applying for Previous or Military Service Credit – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1508/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan for ERS Tier 1 Members
… by Sections 75h and 75i Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Career Plan for ERS Tier 1 Members
Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1503/applying-previous-or-military-service-creditA Message From Comptroller Thomas P. DiNapoli – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1505/message-comptroller-thomas-p-dinapoliTier 3 — Accidental Death Benefit (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members
… Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 Accidental Death Benefit Article 14 …
https://www.osc.ny.gov/retirement/publications/1522/tier-3-accidental-death-benefit-article-14Tier 4 — Accidental Death Benefit (Article 15) – Coordinated Plan For ERS Tier 3 and 4 Members
… under Articles 14 and 15 Tier 4 Accidental Death Benefit Article 15 …
https://www.osc.ny.gov/retirement/publications/1522/tier-4-accidental-death-benefit-article-15A Message From Comptroller Thomas P. DiNapoli – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1500/message-comptroller-thomas-p-dinapoliAdditional Service Credit Under Article 19 – New Career Plan for ERS Tier 2 Members
… by Sections 75h and 75i Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1509/additional-service-credit-under-article-19Village of Maybrook – Financial Condition (2020M-54)
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54XI-A.4 Procurement Card Use – XI-A. Purchasing
… requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is … single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the … and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the agency must check the box …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law … enables the Office of the State Comptroller to implement a modern electronic fraud prevention and … Andrew Hevesi that enhances the Comptrollers ability to access state data to identify and prevent fraud waste and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The … receipts; and To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” … The State Comptroller shall be required to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … both before and during the COVID pandemic, according to an audit released today by State Comptroller Thomas P. … the lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… and receipts; and (3) to prescribe such methods of accounting as are necessary for the performance of the … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial … on both a budgetary (cash) basis and generally-accepted accounting principles (GAAP). Budgetary basis reports are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesComplaint Processing
… Objective To determine if the New York City Civilian Complaint Review … sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other … To determine if the New York City Civilian Complaint Review …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingMaternal Health
… Objectives To determine whether the Department of Health (DOH) has … DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are … To determine whether the Department of Health DOH has …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdf