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V.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts (COA); cost center mapping; commitment control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Private Career Schools
… programs. In addition, the Bureau is responsible for identifying and investigating unlicensed schools. The Law … of students and taxpayers. Of the 148 pending applications for new schools and/or programs, the Bureau had not acted on … as required. Of these 66 applications, 20 were pending for at least two years. Of 1,328 investigations of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOversight of School Fire Safety Compliance
… oversight to ensure school compliance with required fire safety procedures including inspections, reporting, and … The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions established in State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… Objective To determine the extent of implementation of the five … school mental health programs improve schools’ abilities to provide access and support during the school day.” DOE … from additional mental-health supports does not get them.” To help confront the mental health crisis among youth in New …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara … of the Cerebral Palsy Associations of New York State. For the purpose of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Franklin Square Union Free School District – Website Transparency (2025M-93)
… School District (District) officials ensure the District’s website provided the public with transparent and … and administrative information on a school district’s website to help enhance the public’s access to basic … information easily accessible for review on the district’s website so that the community and other interested parties …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets … the board did not establish written policies or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper department purposes. Main-Transit Fire Department …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … was not properly administered; all nine users had access to all of the financial modules in the system and a user … used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank … or circumstances when soliciting proposals or quotes for professional services is required. Furthermore, the bid …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-86) The … could not prove was competitively bid. Thruway Authority: Compliance With Payment Card Industry Standards (2017-S-11) …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… the enacted state budget leaves greater uncertainty for school districts, health care providers and local … report notes the state has delayed the filing deadline for 2019 tax returns for individuals and corporations from April 15 to July 15. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 572
… Earn Codes ( WCE , WCO & WPS ) may be directed to Viola Haizlip at (518) 474-7282. Tax Refund Earn Codes ( TF1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (filing town special district final orders with State Comptroller) STATE COMPTROLLER -- Powers and Duties (filing town special … district under Town Law is required to be filed with the State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… federal government compared with the amount given back — for the first time in recent memory. As state and local … core of these questions is one main issue: transparency. For states to create a more transparent, understandable process for reporting finances, they must improve the systems and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edState Comptroller DiNapoli Releases Municipal & School Audits
… East Ramapo Central School District – Budget Review (Rockland County) Auditors … duties to safeguarding collections. Locust Valley Central School District – Information Technology Equipment (IT) … audit of the treasurer’s records. Wyandanch Union Free School District – Budget Review (Suffolk County) Auditors …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization … by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as … Governor Andrew M Cuomo and Comptroller Thomas P DiNapoli today announced the members …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelCUNY Bulletin No. CU-547
… Code 582 CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. … to the IRS and the subsequent deduction of the employee’s share of the underpaid FICA from the employee’s remuneration. … repayment plans. To assist agencies, OSC has developed a draft letter template that agencies can use to satisfy notice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Code 502 NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. … to the IRS and the subsequent deduction of the employee’s share of the underpaid FICA from the employee’s remuneration. … repayment plans. To assist agencies, OSC has developed a draft letter template that agencies can use to satisfy notice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiency