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Chart of Accounts
… of Position Pool Chart of Accounts bulletin Things to Know Daily Error Report The daily error report is received by the Payroll Systems Support … CUNY Fiscal Year End Unlike other agencies, SUNY and CUNY’s Fiscal Year End falls in July rather than April. July …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsOpinion 90-60
… MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment purchase contract to finance the construction … General Municipal Law, §120-w. Such a contract, however, is subject to the provisions of General Municipal Law, … 120-w(2), indicate that the primary purpose of this amendment was to authorize "full-service contracts" because …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… county's trust and agency fund for six years, subject to claim, and then transferred to the general fund. The county … unclaimed funds held by a sheriff are part of a decedent's estate. Generally speaking, the property of a decedent is … scheme in New York State which provides that when an estate is administered in New York, and the decedent dies …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA): New York City Transit: Maintenance and Inspection of Event Recorder Units … they were functioning correctly, as required by the MTA’s transit unit’s work manuals. Office for People With … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” DiNapoli said. “Profits were down sharply and … business and personal income tax collections from Wall Street related activities accounted for up to 20 percent of …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … but are able to live independently rather than in a facility. Eligible individuals include those discharged from …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: Localities Spending More to Address Climate Change Hazards
… or planned projects to adapt their infrastructure and natural systems to climate change. Common Actions Among Local … cities of Albany and Syracuse and towns of Bethlehem and East Rockaway. A few municipalities have also established …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1959
… The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check … AC230 processing and ensure accuracy of W-2 reporting for 2021, agencies must submit AC230s to OSC in accordance with … underway. Processing Dates Paychecks issued on October 27, 2021 and prior are due immediately. Pay Checks Issued On Must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Comptroller DiNapoli Releases Municipal Audits
… and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… to SED, including that it: Develop a strategy to address the statewide shortage of preschool special education … Required Services On Time and Help Local School Districts Address Shortfall in Providers …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themCapital Asset Management
… obligation at $18.6 billion. Capital assets include land, land improvements and land preparation, buildings, construction in progress, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… computers with a purchase cost totaling approximately $2,000 could not be located, and five capital assets with a … reports that were provided to the board approximately six weeks after month-end were not accurate. Had the … to cover unforeseen circumstances. The city should refrain from including the additional $1.5 million revenue and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… complete report – pdf] Audit Objective Did Poland Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … authorization from the entire Board. The District did not provide documentation showing Board approval for the 2013 … to complete a time reporting record or time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… the amount of funds that are collected at all fund-raising events. … Clyde Fire Company Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… records for 15 active members were inadequate to support 917 of 1,176 points earned by members. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248