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School of Professional Studies – Procurement Card and Travel Card Purchases
… programs and each year has more than 10,000 non-credit registrants. SPS’s revenues increased from $7.94 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… Year (SFY) 2027 Executive Budget warns the trajectory of projected state spending is estimated to increase at a … cumulative outyear budget gaps estimated by the Division of Budget (DOB) to total $27.5 billion through SFY 2030. … Budget for the upcoming state fiscal year comes at a time of unusual fiscal uncertainty, caused largely by federal …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetState Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is maximizing revenues from Medicaid … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of the Medicaid prescription drug costs by requesting rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesState Comptroller DiNapoli Releases Audits
… of Transportation – Oversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22) The New York City … and street lights. This responsibility includes conducting traffic control studies at intersections; approving traffic controls; and overseeing the design, construction, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 90-49
… of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … language meant that supervisors were entitled only to a pro rated per diem for anything less than a full day's work. … performance of a full day's work, nor may it be reduced pro rata to reflect that portion of a day spent in service. …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsOversight of Contract Expenditures of Bowery Residents’ Committee
… must comply with the DHS Human Service Providers Fiscal Manual (Fiscal Manual), the New York City Health and Human Services Cost Policies and Procedures Manual (Cost Manual), and the JRR contract. Key Findings DHS …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeVillage of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … and sewer funds which are planned to be funded by rate increases that have not yet been adopted. The amount of sewer … multiyear capital projects plan. Approve the rate increases for water and sewer rents prior to adopting the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … some minor improvements that can be made in each area. New York City Department of Education (DoE): Compliance With … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… costs, consisting of $87,304 in less-than-arm’s-length lease transactions, $7,035 in ineligible costs, $7,055 in …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense Center, LLC (Marie Pense) on its Consolidated Fiscal Reports (CFRs) were … (RCM). The audit focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualDiNapoli: Small Business Owners Are Backbone of New York's Economy
… for three key areas. The effort includes a link to a portal that invites New Yorkers to submit recommendations for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) … the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed … To determine whether the costs reported by Manual Therapy Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualXVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … listed below and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special … characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct … We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your organization must have a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayOpinion 96-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses incurred in completing …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases Audits
… the maximum number of eligible senior citizens can take advantage of the congregate meals being offered. DFTA did not … State University of New York: Compliance With Payment Card Industry (PCI) Standards (Follow-Up) (2017-F-24) An … about PCI compliance and the need to protect credit card data from unauthorized access, a range of weaknesses …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsCalculating Days Worked – Legacy Reporting
… situations are that simple. The following is information on how to calculate the number of days worked based on different scenarios. Please refer to the section that … an eight-hour SWD set by the employer. The typist is paid on a monthly payroll and worked 22 days during the report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-worked