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VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which include, but …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewV.3.H Category Code – V. Chart of Accounts (COA) Governance
… order is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeState Comptroller DiNapoli Releases School District Audits
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. … of fund balance was appropriated each year, but was not used to finance operations. In addition, when unused … responsible for online banking transactions, but they did not strengthen controls by improving their monitoring …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. Background … District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire …
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)
… has occurred because the Council adopted budgets that were not based on prior year’s actual results of operations. The … percent of annual revenue. It appears that the Council was not aware of these negative financial trends because the Council did not require that the Commissioner prepare and present …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Travel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to …
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. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
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)
… a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections … longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined that the …
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
… retirement contributions, garnishments and federal levies. Tax Information The LLS payment is supplemental taxable … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate …
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
… ; Dan Mamlok, The Quest to Cultivate Tolerance Through …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-statePreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), … and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … various plans for coverage. The Empire Plan is by far the most popular plan, covering 1.1 million people, or 89 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) … transactions at prohibited locations, and thereby comply with applicable federal and State laws. Our audit scope …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… City Department of Transportation (DOT) ensures that all street construction permittees have complied with the … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsSelected Programs to Assist Businesses in New York City
… York City Department of Small Business Services provided available services under the Energy Cost Savings Program and … could be electricity and/or gas. For CAs and SBAs, SBS did not keep complete records of the visits and the documentation … made to the business, and, in some cases, did not contain the name of the business receiving the service. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityArea #1 – IT Policy – Information Technology Governance
… IT policies should include: Breach Notification – New York State Technology Law (State Technology Law) requires …
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
… have expanded relief efforts targeted at businesses in the tourism industry and support businesses, the recent surge in … a slump in market demand due to the decimation of the tourism industry led to a 5.5% rise in vacancies across …
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
… opportunities and other benefits because the state Office of Mental Health (OMH) failed to include key features in its … March 2021 was 11.3%. The New York State Employment First Commission, established by executive order and comprised of … recommended components including an interactive benefits calculator, automated life coaching communications, and …
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
… and Benefit Payments (Erie County) The board did not formally document its approval for three administrators’ … the audit period. This occurred because the board has not adopted a payroll policy and district officials have not established specific procedures to provide guidance and …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: … payments for 49 Part C claims (55%) totaling $881,233. The improper payments occurred in part because hospitals … of Parks & Recreation – Park Accessibility for People With Disabilities (Follow-Up) (2024-F-13) Title II of the …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits