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Audit of the Tuition Assistance Program at Pratt Institute

… and Regulations (Regulations) when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Pratt serves approximately 4,700 students, and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute

Oversight of Homeless Shelters (Follow-Up)

… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The … To determine the extent of implementation of the five recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-follow

Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … Recommendations Ensure each employee's official station is established in compliance with State travel rules and is in the best interest of the State. Work with the …

https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expenses

Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual

… the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, documented adequately, and … from fiscal years 2005-06 and 2006-07. Background The Center provides special education services to New York … reported on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manual

Selected M/WBE Purchases by Various Facilities

… women-owned business enterprise (M/WBE) procurement rules and other State purchasing requirements. Background An M/WBE … is defined as an entity that is at least 51 percent owned and controlled by the minority members and/or women whose ownership interest is real, substantial …

https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilities

The Child School – Compliance With the Reimbursable Cost Manual

… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented … reported on the Consolidated Fiscal Reports CFRs of The Child School School were calculated properly documented …

https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manual

Property Tax Freeze Credit

… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … totaling $188,523 where either the homeowner or property was not eligible for the STAR property tax exemption. This … The objective of our examination was to determine whether the Property Tax Freeze Credit PTF …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit

XII.8.H Voucher Mass Approval – XII. Expenditures

… This section provides online agencies with guidance on how to request voucher mass approval functionality for use on specialized vouchers. The Statewide Financial System (SFS) … State Finance Law §§ 109 and 110. For more information on certification requirements, please refer to Section 4.A – …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approval

Use of Vendor-Supported Technology (Follow-Up)

… systems are up to date and maintained at vendor-supported levels. Our initial audit report, covering the period June … requirements to maintain its systems at vendor-supported levels. We evaluated selected systems and determined that, … generally, NFTA maintained its systems at vendor-supported levels. However, we identified unsupported systems used by …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow

Audit of the Tuition Assistance Program at CUNY Medgar Evers College

… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … Brooklyn, is a senior college within the City University of New York, and offers a variety of baccalaureate, associate, and certificate programs. It …

https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-college

IX.1 Accounting for Federal Grants – IX. Federal Grants

… which the grants were awarded to the government unit. As revisions to federal grant accounting procedures or updates … of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal … of Treasury Guide to Financial Operations REV. 03/18/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview

Vendor File Advisory No. 10

… 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicing

EDSS - Glossary of Terms

Terminology related to a Contract Reporter Exemption Request and a Procurement Record

https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-terms

About the Academy

… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … government and school district officials. By increasing the number of classroom training sessions and web-based … The Academy for New York States Local Officials is an …

https://www.osc.ny.gov/local-government/academy/about-academy

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… of the State Comptroller: Accounts Payable Procurement Card Purchases Bulkload and Mass Approval Program Area … Contracts Requiring Electronic Payments Purchasing Credit Card Reconciliation Receiving Employee Expenses Record … agency should perform a risk assessment of its physical records and SFS attachments to determine the audit’s scope, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

Examination of Sunset LG Realty, LLC

… York State Public Officers Law § 73(5)(a). In settlement of the violation, the Downstate employee paid the Commission … Public Officers Law (POL) § 73(5)(a) and Downstate’s Code of Ethics and Business Conduct which prohibits employees from …

https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc

College of Staten Island - Examination of Fast Track MK LLC

… Purpose The objective of our examination was to determine if the College conducted an appropriate … Contract Reporter. In addition, the claim for payment was inappropriate because the College had not received the … The objective of our examination was to determine if the College conducted an appropriate …

https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llc

Village of Nichols – Financial Condition (2013M-50)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the … some revenue source, like Federal or State aid, if there was an emergency. The Village was able to avoid fiscal instability because it received …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50