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TAPping in: Is the Tuition Assistance Program Still Meeting Need?
In academic year (AY) 2024-25, about 295,000 undergraduate students benefited from TAP –more than one-fifth fewer than in 2008-09.
https://www.osc.ny.gov/files/reports/pdf/tapping-in-is-the-tuition-assistance-program-still-meeting-need.pdfSecurity Over Critical Systems
… cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOpinion 99-11
… the Local Finance Law contains provisions relative to the cancellation and destruction of obligations. That section … for the State Comptroller to designate the manner of cancellation or destruction of paid obligations. It states as … regulations, set forth in 2 NYCRR, Part 55, for the cancellation and destruction of municipal obligations. In …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Are You Vested? And What It Means
… are vested. As of April 9, 2022, Tier 5 and 6 members also only need five years of service credit to be vested. This …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansControls Over Cash Advance Accounts
… issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, … 31, 2012. Key Findings SED no longer issues checks for travel advances and infrequently issues checks for petty cash … Key Recommendations Consolidate the petty cash and travel categories into the “other “category and notify OSC to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … and the cash is transferred from the State Treasury to a local bank account for use by the agency. WCB was … Consider reducing the petty cash fund to a more reasonable limit, such as $1,000. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsIntroduction – Travel and Conference Expense Management
… duties. While travel and conference expenses are generally not a significant budgetary item, the opportunities for … reimbursable and general maximum reimbursable amounts. Not obtaining governing board approval before attending … audit of travel reimbursement claims, including a lack of verifying mileage claims. All references in this guide to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) … are likely to return, with New York giving more to Washington than it gets back. As our rebuilding process … federal funds to New York.” For every tax dollar paid to Washington, New York received $1.59, an increase from 91 …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backDiNapoli: State Needs to Improve Services for Vulnerable Adults
… Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable adults to ensure they are handling cases properly, putting … Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsDiNapoli: New York City's Tech Sector Is Booming
… "New York City has become one of the most important tech hubs in the country," said DiNapoli. "This industry has shown tremendous growth since 2010 and has … ," go to: http://osc.state.ny.us/osdc/rpt4-2018.pdf For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingExecutive Order - Procurement Integrity
It is the policy of OSC to procure goods and services in a fair, equitable and open manner and to protect the procurement process from improper influence.
https://www.osc.ny.gov/files/procurement/pdf/procurement-integrity.pdfXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… the establishment of the Awarding Agency contract and any amendment thereto. OSC review and approval is not required … authorized Participating Agencies, may require a contract amendment. See XI.2.E Submission of Agency Contracts and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsResponse to Human Trafficking
… contributed to the Provider, as of June 2024, utilizing only $254,722 (25%) of $1 million awarded by OTDA despite … its contract. For the same time period, Providers utilized only 39% of funds allocated to them. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingThe North Country Is Among the Top Regions in the State for Agricultural Sales
… and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, … in other commodities including being the top producer of maple syrup, hay and other crops (which include grass seed, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryNYC Budget Is Balanced but Risks Are Growing
… the budget are prudent.” The city added a total of 820,400 jobs between 2009 and 2018, the largest and longest job … or to narrow the projected budget gaps. The most immediate risk to the city’s finances is the potential impact of the … of uncertainty in the city’s tax projections. The largest risk to the budget remains the potential for an economic …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and … letter on DOB letterhead authorizing the transfer. Project Child Budget Critical ChartFields for the project child … – should the agency need a new activity code set up under a project they should establish the new activity via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… using one of the following preferred payment methods for small dollar purchases: Purchasing cards (P-cards) Travel … the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for … upon receipt of the employee’s salary check. Please see ‘Personal Service (Payroll) Corrections’ within this section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 96-2
… the library district would not be a "special district" only because the "ad valorem levy" authorized by the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2