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V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… can be used to define lower-level detail of a Project Type. Statewide Project Types are available for use when a … Each Federally funded projects will use the Project Type of “General”. Project Types may use the standard … entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS Secure for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) oversight of Universal … as peeling paint and missing window guards. The city’s Department of Education is taking action on our … documented. DiNapoli recommended DOE: Work with the NYC Department of Health and Mental Hygiene to align the health …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-citySecurities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … billion of refundings as follows: $8.04 billion scheduled for July, $5.56 billion of which is for new money purposes …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1858
… uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksComptroller DiNapoli Releases Municipal Audits
… completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … is not consistent across library departments. Cambria Housing Authority – Financial Management (Niagara County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Do Not Call Enforcement Efforts (Follow-Up)
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … by State residents had more than doubled since 2014, the number of cases referred to counsel for further action …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… as required by the ADA. Although Parks provides a general complaint form and email address for patrons to contact, the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesOpinion 90-7
… (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the … benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-7New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… clinical research facilities administered by the Office of Mental Health (OMH). The Institute conducts clinical trials and research studies relating to the treatment of mental illness. The Institute is funded by a combination of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classTechnology Transfer Program and Royalty Payments
… the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge … duties, the Research Foundation supports SUNY’s technology transfer – a collaborative process that requires efforts from …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsComptroller DiNapoli Releases Municipal Audits
… of the Town of Champion Great Bend Fire District Chenango County Jefferson County Soil and Water Conservation District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… concluded the State’s Medicaid program improperly paid $29 million for drugs dispensed after their termination date. Key … the initial audit, Medicaid improperly paid another $11 million for drugs dispensed after their termination date, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Improper Medicaid Payments for Childhood Vaccines Report 2017S41
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followControls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followOpinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Financial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdf