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V.3.E Programs – V. Chart of Accounts (COA) Governance
… that cross organizations and are intended to accomplish a similar set of recognizable objectives. Information … and are organized as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from … in bill copy will be assigned a program code that rolls up to the Major Program value. Multiple budgetary programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDiNapoli: Billions Needed for Repairs to Local Bridges
… structures are aging and the cost for repairs will likely only increase over time. Many local governments understand …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… is subject to the reporting requirements. (For example, only certain types of payments to corporations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNew York Leads Nation in Nonprofit Jobs & Wages
… New York led the nation in nonprofit employment with more than 1.4 million jobs and total wages of just over … in the nation in 2017. Nonprofit wages varied widely, with educational services having the highest average annual … Health care – the largest nonprofit industry – along with education and social assistance, represented more than …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesState Comptroller DiNapoli Releases School Audits
… (Erie County) School officials did not maintain accurate, complete and supported leave accrual and use records. … than anticipated. However, district officials decided to complete additional work and expand the project scope without … assets to replace. Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsInternal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas … transit system and win riders back, while keeping its budget balanced, DiNapoli’s analysis concludes. “Some risks …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… the rebate procedures resulted in the state missing out on $183.7 million. The largest portion of money left on … to obtain rebates. DiNapoli’s audit found DOH missed out on $26.1 million in rebates from January 2017 to March …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesState Agencies Bulletin No. 1594
… 15-B , during 2017, an employer may exclude the value of employer provided transportation benefits from an … will have deductions taken from the first two pay checks of each month of participation. The total monthly pre-tax … : Pre-tax amount exceeds the federal pre-tax limit. Instruction: Reduce the pre-tax amount, not to exceed the IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… a greater share are non-residents, paying state taxes only on income earned in New York State — on average only 20% of income. These findings are concerning … Financial Markets Association (SIFMA), and the New York Bankers Association (NYBA) to produce a report that showed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Agencies Bulletin No. 2398
… deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year catch-up. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… out public corruption and hold wrongdoers accountable. I thank the New York State Police and Allegany District Attorney Keith Slep for their diligent work on this case.” The audit, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … held 93 registered contracts (140 locations) for single adult and adult family shelters with security budgets … is adequately monitoring the security expenses at single adult and adult family homeless shelters and …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOversight of Mental Health Education in Schools
… the mental health curriculum they implemented; however, only 19 actually provided supporting documentation to show … the fight against the mental health crisis is waged not only through education but also the provision of services. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its … and financial plan: “Our regional transit system is on the edge of a precipice. Without a significant infusion of …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itFiscal Stress Monitoring System - 2021 School District All Data Worksheet
Fiscal Stress Monitoring System - 2021 School District All Data Worksheet
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2021-school-all-data-workbook.xlsDiNapoli: Local Sales Tax Revenue Growing Slowly
… City are thriving but several regions are experiencing only modest gains or even declines. Clearly our state’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyVestal Fire Department – Financial Activities (2014M-265)
… 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the … Vestal Fire Department Financial Activities 2014M265 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to missing or … Under current state law, ORES must issue a final siting permit for most projects within one year of a completed … for Major Renewable Energy Projects Other related work Renewable Electricity in New York State: Review and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nys