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About this Report – 2022 Financial Condition Report
… reports such as the Annual Comprehensive Financial Report (ACFR) . Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportOpinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … a direct expense of the sponsor. This is in reply to your letter in which you ask whether the trustees of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments … To inform agencies of changes to the General Comments page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservSecurity Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… retail, and manufacturing firms may have to pay higher prices or see markets for their goods potentially impacted by tariffs. Restaurants and bars could also see higher prices for products, adding costs for businesses that already … by the federal government and their impact on local prices, productivity and profitability indicators. Report …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesState Agencies Bulletin No. 1133
… appear on the Form 1042-S Statement is described below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code is … York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 7 Federal tax withheld This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingFund Financial Data – 2023 Financial Condition Report
… Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 610
… the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office Services by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesProfessional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of … certifications and advanced degrees. Many of our auditors are Certified Public Accountants, Certified Internal … the Association of Certified Fraud Examiners. Our auditors are actively involved in these organizations and many hold …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1II.3.D Evaluation – II. New York State Financial Accounting
… the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … corrective action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ contains additional … authorities. These statements are published on the OSC website at: http://www.osc.state.ny.us/reports/finance . The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a program that provides …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… The independent audit report for 2009 was not issued by the accountant until December 23, 2011. Furthermore, due … respectively. However, the District filed the 2012 AUD on time. Key Recommendations Ensure that the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… guilty to one count of wire fraud, which carries a maximum sentence of 20 years in prison. The maximum potential sentence is prescribed by Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Mr. Berman praised …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Agencies Bulletin No. 563
… Fulton-Mont. CC Foundation 802 Genesee CC Foundation 803 Herkimer CC Foundation 804 Hudson Valley CC Foundation 805 … Fund 844 Delhi Ag/Tech Fund 845 Farmingdale Campaign 847 Syracuse E/S/F Fund 846 Morrisville Ag/Tech Fund 848 SUNY … Questions To obtain an enrollment form or for information on the SUNY Foundations, go to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesChenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Fare Evasion (Follow-Up) (2022-F-23) 30-Day Response
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23-response.pdfFare Evasion (Follow-Up) (2022-F-23)
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23.pdf