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Elementary and Secondary Education – 2022 Financial Condition Report
… York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the … certified for free and reduced-price school meals based on household income, higher than the national average (52.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationInternal Controls Over Selected Financial Operations (Follow-Up)
… 2019-S-69 ). About the Program In 1934, the New York State Legislature enacted the Alcoholic Beverage Control Law … by a chairperson and two commissioners. SLA issues both on- and off-premises licenses (e.g., for bars and grocery … use of travel cards and support for reimbursement of out-of-pocket costs. They also provide information necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followJoin Our Information Technology Team
… effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional … the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, … be warranted. Created by statute – If an organizational entity has been created by statute, then it may be a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… anesthesia services provided at Ambulatory Surgery Centers that were contractually required to use in-network anesthesia … Surgery Centers (ASCs) contain contract provisions that require all anesthesia services provided to Empire Plan … Key Finding We identified overpayments totaling $991,357 that occurred because United paid for out-of-network …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … financial reporting requirements and the effect on the State's financial position must be identified. Discussion … to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds and public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … whether the Orange County County Department of Weights and Measures Department completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Burke – Fiscal Oversight (2016M-277)
… 2015 through June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted … against the Town, other than those allowed under Town Law, is paid prior to the Board’s audit and approval. File …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Operational Advisory No. 15
… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedSupplemental Payments to Executive Employees
… 15, 2016, and focused on payments to senior management employees for their performance during calendar years 2012 … senior manager’s performance. We found that none of the employees submitted both Goal and Achievements in all three … 2013 through 2015, supplemental payments were made to 18 employees, including the CEO, CFO, and 16 other senior …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… of alleged child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure New York’s vulnerable children are … of alleged child abuse or child fatalities can take additional steps to protect children from harm …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedOversight of Pupil Transportation Services (Follow-Up)
… trainings. To carry out its responsibilities to ensure safe and efficient transportation of children, the Department … for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities … Business Units use the current year procedures from the Guide to Financial Operations pertaining to their Business … 474-4868, or by email addressed to [email protected] . Guide to Financial Operations REV. 06/20/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingSUNY Bulletin No. SU-291
… effective date, OSC will automatically insert a row on the employee’s Job Data page using the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-291-december-2019-minimum-wage-increase-hourly-employeesDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York … government issues debt, it should have a long-term plan in place and be mindful of the impact on its budget and … New Yorks local governments had $436 billion in total outstanding debt in 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offControls Over Vehicle Use and Transportation-Related Expenses
… customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally … Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses