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Accounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable … agencies must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records and … properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHorseheads Fire District #1 - Board Oversight (2019M-82)
… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, … that will help New York move forward. However, billions of dollars in spending lacks key details that would better … receipts. The General Fund balance at the end of SFY 2016-17 was $7.7 billion, approximately $1.7 billion …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several steps to … State agencies are required to develop an annual plan that details how they will improve the percentage of people with … for people with disabilities. Report Economic and Policy Insights – Workers with Disabilities Achieve Labor …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 2000-11
… OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of … appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether appointed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11State Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time … examples include: Filed a first-of-its-kind shareholder lawsuit against Qualcomm to disclose its political spending … nearly $106.2 million in savings and $700,000 in fraud or inappropriate expenses. Another 1,093 reviews were …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Contract and Payment Actions in November
… for the Empire, Excelsior and Student Employee Health plans. $36.1 million to Beacon Health Options Inc. for … Corporation for a portion of the construction and renovation costs of the Utica Harbor Point bulkheads. $1.5 … Properties LLC for a portion of the costs for building renovation and purchase of machinery and equipment for 5G …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… contracts for state agencies and public authorities valued at $1.6 billion and approved more than 2.1 million payments … rejected 124 contracts and related transactions valued at $425.3 million and nearly 5,500 payments valued at more than $7 million, primarily for mistakes, insufficient …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of SFY 2024-25 State Budget
… spur the creation of much needed housing, but the state’s financial outlook includes several risks, according to a … from these sources increased by 54.2% due to the record financial market levels in 2021. Based on preliminary data … statutory rainy-day funds, the Executive indicates that informal reserves will be maintained, and combined reserves …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… Michael McGill of the Social Security Administration (SSA) Office of the Inspector General, Philadelphia Field Division, … Bump, 62, is being prosecuted by the State’s Attorney’s Office in Somerset County Maryland. He was arraigned on … and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to fighting public …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… will get the benefits that were intended for them. My thanks to Governor Cuomo for acting on my request and taking steps to protect our heroic state and …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisCity of Newburgh – Budget Review (B22-6-10)
… The City’s use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. … for sanitation user fees and the sale of metered water or pass a resolution to raise the sanitation and water rates …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. “In recent years, pandemic-related federal funding as well as … Thirtyone school districts were designated in some level of fiscal stress under New York State …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsContract Participation of Minority- and Women-Owned Business Enterprises
… and $1.2 billion for fiscal year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 … Civil Rights (DDCR) is responsible for administering the MWBE program and the Disadvantaged Business Enterprise (DBE) … contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting by the MTA and found that the Authority had …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprises