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V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service … (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 Category … of detail for purchasing that will significantly improve data analysis and reporting; therefore, the long-term goal is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Richland Fire District – Board Oversight (2016M-374)
… 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, … Richland Fire District Board Oversight 2016M374 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in … Allowed Values for Processing Payments in SFS - Expense Types Added the following expense types: Due to State Offset Due to State Adjustment XIII.10 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and … Counties. The District, which operates three schools with approximately 1,730 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Ripley – Town Clerk Collections (2024M-139)
… $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Division of Housing and Community Renewal Bulletin No. DH-106
… to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 RRSU LLS payment … affected. Background The 2016-2021 Agreement between the State of New York and DC37 provides for payment of the … the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request assistance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-106-april-2020-district-council-37-dc37-longevity-lump-sumThe Concerning Growth of Hate Crime in New York State
… an active role in denouncing hate, investing in reporting, prevention and protection, and enhancing educational efforts … reported by law enforcement agencies. In addition, the COVID-19 pandemic may have impacted victims’ ability to report …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateUnified Court System Bulletin No. UCS-289
… appropriate Reason code for eligible employees who return from a Leave of Absence (except a Workers’ Compensation … increment code is 0001 after being automatically updated from Increment Code 0003 (the result of an “Unsatisfactory” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service (Civil Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programComptroller DiNapoli Releases School District Audits
… District – Financial Condition Management (Oswego County) A previous audit found that the district accumulated excessive unrestricted fund balance in the general fund. The audit recommended that the board … form he does not date the signature; thus there is no way to determine whether the certification was …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small Business Services provided available services under the … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… online banking activities. The policy should identify what online banking activities are allowed; who is authorized … often such reviews and reconciliations should occur, and what procedures should be followed when responding to … Email and Computer Use – This policy should describe what constitutes appropriate and inappropriate use of IT …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … COVID-19 pandemic, even before the latest surge in cases, with 169,700 fewer jobs in November than from two years ago, … the nation felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… because the state Office of Mental Health (OMH) failed to include key features in its web-based advisement system, according to an audit released today by State Comptroller Thomas P. … public, and the Office of Mental Health hasn’t done enough to fix those problems,” DiNapoli said. “While the state has …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workState Comptroller DiNapoli Releases School Audits
… School and the Whitesville Central School District . “In an era of limited resources and increased accountability, … District officials overestimated operating expenditures in each of the last three fiscal years totaling about $5.5 … limit for three fiscal years by 12 to 17 percentage points. As of June 30, 2015, the district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits