Search
V.2 Governance – V. Chart of Accounts (COA) Governance
… and can not be aligned with a broader statewide use Tree Updates Yes Yes NOTE: Program values require KK_DB_PRGM tree placement from DOB and RPT_SW_PRGM tree placement from OSC. COA and KK change request form and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Private Career Schools
… whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career … The New York State Education Law (Law) requires the Bureau to oversee and monitor non-degree granting private …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
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)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
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
… (UCP) of Niagara County d.b.a. Empower (Empower) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
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-2025Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority to audit … New York State Comptroller Thomas P DiNapoli today announced his … Syracuse City School District and the Your Home Public Library …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual (2016-S-86) The center provides preschool special education services to … auditors identified $177,786 in ineligible costs that the center reported to SED for reimbursement. Auditors also …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… laws and regulations require school district officials to post certain financial and administrative information on a … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York …
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 Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Main-Transit Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases … card bills for payment, it did not ensure the related voucher packets had adequate supporting documentation to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All employees who have … Entry page by OSC staff. This new report will be run from data in the PayServ system after OSC has completed processing … Describe data on the automated Correction Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageOpinion 2000-3
… LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be filed with the State Comptroller a certified copy of … or order establishing or extending a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … The Bond Buyer published an oped from New York State Comptroller Thomas P DiNapoli and William Glasgall Senior Director Public Finance at the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edCUNY Bulletin No. CU-547
… which is essentially within the timeframe for filing the payroll return for the period in which the error was … maintain timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job Data>Payroll . When FICA repayment is required by an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Comptroller DiNapoli Releases Municipal & School Audits
… expenditures and relies on approximately $5 million of American Rescue Plan Act funding that will no longer be …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1493
… which is essentially within the timeframe for filing the payroll return for the period in which the error was … maintain timely and accurate FICA Status on the Job Data Payroll panel: Main Menu>Workforce Administration>Job Information>Job Data>Payroll . When FICA repayment is required by an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Comptroller DiNapoli Releases Municipal Audits
… made only for valid company purposes. Town of Catharine – Transparency of Fiscal Activities (Schuyler County) The board … with complete monthly financial reports. Town of Fremont – Transparency of Fiscal Activities (Sullivan County) The board … reliable monthly financial reports. Town of Greenville – Transparency of Fiscal Activities (Greene County) The board …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City … performed an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Gloversville Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli Identifies Problems With Low-Cost Power Program
… applicant scores when it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … reporting. Auditors were also critical of NYPA’s efforts to monitor whether customers met job targets. It allowed 12 … applicant scores when it distributed lowcost power to companies according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-program