Search

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: Developing and implementing a complete system of internal … of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …

https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30

Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits

… publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is drafted. DRO …

https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template

Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … breach notification procedures, or adopted procedures for data backup. Although audit logs are available through …

https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-online

V.3.H Category Code – V. Chart of Accounts (COA) Governance

… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Category Code will be used for reporting, the integrity of the Category Code to Account code relationship should be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code

State Comptroller DiNapoli Releases School District Audits

… found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In … banking received Internet security awareness training. Find out how your government money is spent at Open Book New York …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Ripley – Town Clerk Collections (2024M-139)

… accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer … remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

Comptroller DiNapoli Releases State Audits

… the following audits have been issued: Office of Children and Family Services (OCFS): Management of Energy Consumption … Program: United HealthCare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82) United's payments to medical providers are based, in part, on procedure codes …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0

DiNapoli Highlights Investment in Rochester Region Through State Pension Fund

… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently invested … New York State Common Retirement Fund is the third largest public pension plan in the United States with more than one …

https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fund

The 80/20 Housing Program

… estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax … through Section 421-A of New York’s Real Property Tax Law. As of December 31, 2015, 68 developments, mostly in … available for other low-income parties. Key Findings Based on the rents charged and the regulatory agreements for our …

https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-program

State Agencies Bulletin No. 1097

… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … and separation dates Promotions Salary increases for unallocated positions* Changes in percentage of time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agencies

State Comptroller DiNapoli Releases School Audits

… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … did not ensure that pre-numbered receipts were issued for funds received for the driver’s education program or that the funds were …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0

Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million

… control by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. (“N.A.S.”). … MELIN then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged expenses of 211 …

https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his

Borrowing Against Your Contributions – State Police Plan

… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 2 Members The following rules apply when … There is a service charge of $45, which will be deducted from your loan when it is issued. Prior to retirement, and 30 … an account balance of at least $1,334. If you joined on or after January 1, 2018, the total maximum loan (including …

https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0

State Police Bulletin No. SP-244

… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS, and Leave of Absence/MLL), and who return to the payroll by 10/31/2025, may receive the payment upon … applicable Effective Date from the Effective Date section to reflect the 2024 State Police Hazardous Duty Pay for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unit

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook

… across New York State where there is a demonstrated need for banking services. The Spring Bank Branch, located at 356 … or maintain a bank branch. The $10 million in public funds for Spring Bank will support their operations and provide … outside the community to open a savings account, apply for a loan or simply take out money. The state's Banking …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

East Ramapo Central School District – Budget Review (B25-5-2)

… Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to … order noted that the District has faced challenges in meeting State educational requirements, including the … 2023-24 fiscal year revealed $31.3 million in unassigned fund balance resulting from an operating surplus. Due to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… SFS Units that is programmed to automatically create PM work orders. SPEAR depends on monthly mileage updates to be … LSOs are performed in-house by the SFS Units, but service work, such as reupholstering seats, replacing springs, and … for ASOs or LSOs. Should additional maintenance or repair work be needed following the ASO or LSO, SFS creates a …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow