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VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… line is for the credit (-) to the expenditure. This line must contain the same chartfield coding used on … AP Adjustment Voucher Overview – Lapsed Appropriations of this Chapter. The second line is the debit (+). This line must contain the same chartfield values as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… foundation for minimizing unemployment insurance costs. This policy, which requires periodic review, should include: … but you’ll want to make a comparison to verify that this method will result in savings for your locality before …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsColesville-Windsor Fire District – Board Oversight (2025M-74)
… managed with accountability, transparency and integrity. This critical function can help maintain public trust, … Each of the five Commissioners were required to complete this training within 270 days of their first day in office. … response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… to strengthen these programs to bring more food from local farms to school cafeterias.” “We are honored to partner …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationOpinion 96-17
… J. Mac Brien, Secretary Board of Fire Commissioners, Roosevelt Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced … investor in Island Child Development Center, once one of New York City’s largest providers of special education … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to pre-school …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… financial consequences when companies did not deliver. This has to change.” DiNapoli’s office engaged the audit … the required documentation stating compliance with this requirement, DPS did not verify that these system … also failed to establish a time frame for providing this service. Invest $50 million in service quality …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsUnderstanding the Audit Process
… resources; and Provide auditee officials with the information they need to effectively manage and improve … performing our audits, we are required by State Executive Law to adhere to the generally accepted government auditing … and statutory authority . Resources Search Audits Contact for Audits and Reports …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires … (1.3 percent of appropriations) and $75,000 each in the sewer and water funds (2.7 and 2.9 percent of appropriations, … unused contingency funds from the general, water and sewer funds to the capital projects fund at the end of the …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Amsterdam – Budget Review (B23-5-4)
… was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the … which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key … and modify the budget as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Comptroller DiNapoli Releases State Audits and Examinations
… (PCI) Standards (2016-S-31) Auditors reviewed select operational and technical security controls over the … Auditors reviewed select operational and technical security controls over the …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… timely and proper adjournment pursuant to section 317.5 of this Part will result in a dismissal of the application for …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… spurred a change in how people sought and received medical care; rather than visiting medical practitioners in person, … or as a substitute for current levels of in-person care, as well as the context for care delivery.” Another recent study by international … spurred a change in how people sought and received medical care …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Pension Payment Options
… to continue payments to a beneficiary upon your death. When you apply for retirement , you’ll choose from several options, all of which provide you with monthly pension payments for the … value refers to what your pension benefit was valued at when you first retired. Your beneficiary, even if it is your …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were unaccounted for. As a result, officials do not have assurance that all collections received for ticket sales were deposited, or …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Contract and Payment Actions in October
… distributions from the Tioga Downs, Rivers, Montreign, and Del Lago casinos to 27 local governments in various counties. …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in March
… & Historic Preservation $1.6 million with Barrett Paving Materials Inc. for a new camping loop at Southwick …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in July
… Airport in Queens. $15.3 million with Harrison & Burrowes Bridge Constructors Inc. for rehabilitation of the I-90 bridge over Fuller Rd. and the I-90 Bridge over Erie … Northeast Inc. for replacement of the Kosciuszko Bridge in Kings County. $1.7 million to ECCO III Enterprises Inc. for …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyVillage of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… on behalf of Empire Plan members. United contracts with a large network of health care providers who agree to be … for the same services provided in-network. Also, when Empire Plan members elect to use an out-of-network … the Empire Plan member. In the event that the provider does not collect (waives) the member’s out-of-pocket cost of …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-program