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DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight

… and revenue and proposes much needed capital investments in clean water projects while increasing funding for … budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 percent from the … excludes from its primary presentation of $152.3 billion in All Funds spending. The budget proposal comes at a time of …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversight

Oversight of Registered Apprenticeship Programs

… with State and federal laws and regulations; provision for equal opportunity in employment; and ability to employ, … (hybrid). An apprentice/journeyworker ratio is established for each trade to ensure the appropriate safety, training, … (Manual), last revised in 2018, describes procedures for Program oversight, including those that address Program …

https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programs

DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft

… Former Company and Auxiliary Treasurer Wendy Wharton, 53, of Manchester, allegedly took thousands of dollars in cash withdrawals and advances from the fire … as she gambled away public money and violated the trust of her community," DiNapoli said. "Thanks to my investigators …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theft

State Comptroller DiNapoli Releases Municipal Audits

… the Town of Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-audits

ReStacking Occupancy Initiative

… could be achieved as leases on remaining excess office space expire. Subsequently, the State’s 2013-2014 Budget … on managing, occupying and procuring agency office space. DOB commissioned OGS to implement this initiative. In … real estate operations and consolidate the use of existing space throughout the current portfolio of State-owned and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiative

Examination of Unemployment Insurance Benefits

… regulations, and whether DOL took corrective action based on the results of our findings. Background To accomplish our … file matches to select payments for examination based on ris k . We reviewed the high risk claims identified by the … current payments we stopped and future payments that would have been made over the life of the claim had DOL not taken …

https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefits

Medicaid Program – Oversight of Managed Care Provider Networks

… has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to … access to all services covered under the contract. If the provider network cannot provide services, the member can go out of network. MCOs are required to submit their provider network to DOH quarterly using the Provider Network …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Ardsley Union Free School District – Financial Management (2024M-13)

… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.  Key Findings  The Board and District officials did not effectively manage the … Free School District District Board of Education Board and officials effectively managed fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Justice Court Fund Reporting

The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.

https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdf

Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response

To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdf

State Comptroller DiNapoli Releases Municipal Audits

… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … time worked or to submit leave requests for taking time off, and the council did not approve all leave drawdown …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits

Contract Advisory No. 27

… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that … Electronic Payments ACH for Agency Specific Contracts …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts

Contract Advisory No. 19

… 2015, after which OSC will begin returning documents which do not have a corresponding SFS entry, back to agencies. For …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-review

Accounts Payable Advisory No. 27

… goods or services are received from the vendor) regardless of whether a corresponding invoice has been received. The  … Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Date the service begins. If period is not open, end date of current open period. Inter-agency Vouchers Accounting date …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Contract Advisory No. 24

… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As referenced in … (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office of the State … flow. GFO,  Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , provides sample language …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchases

Accounts Payable Advisory No. 45

… ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatch

Department of Transportation Bulletin No. DOT-15

… any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-15-2009-shift-lump-sum-payment-winter-maintenance-season

Department of Transportation Bulletin No. DOT-16

… Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of the Laws of 2008 implementing agreements between the State of New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenance

Department of Transportation Bulletin No. DOT-17

… any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … End Date: 11/11/10 Earn Code: SHL Unit: 1 Payroll Register and Employee’s Paycheck/Advice The Earn Code SHL and the amount will be displayed on the payroll register.  …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-17-2010-shift-lump-sum-payment-winter-maintenance-season