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Homeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… Enacted Budget that requires online marketplaces, such as eBay and Etsy, to collect and remit sales tax to New York on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34IX.7 Overview – IX. Federal Grants
… Services Automation The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer … Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal drawdowns; however, ESA allows onboarded agencies to actively manage their grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewDiNapoli Releases December State Cash Report
… than anticipated today does not always mean flush times tomorrow. We will monitor economic and revenue developments closely as negotiations on a new state budget begin in coming weeks.” Compared to a year … easily accessible on his transparency website, Open Book New York …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… pleaded guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County Court. Zielinski … larceny in the second degree and was arraigned before Judge Sober on Nov. 8. Zielinski is due back in court on Dec. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerMaximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a … To determine whether the Office of Mental Health OMH has …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesNYS Common Retirement Fund Announces Third Quarter Results
… and, barring a significant downturn, is headed for a successful year. We continue to focus on prudent, long-term … and strengthened the state pension fund to what it is today – a highly diversified fund with its highest ever …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli Presses Companies on Political Disclosure
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York State Common Retirement Fund (Fund), today … proposals seeking the same disclosure from eight more of the Fund’s portfolio companies, including Duke Energy … political spending and are expected to be the subject of shareholder votes at the companies’ annual meetings this …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.7 percent), private equity (7.6 percent), real estate (6.9 percent), absolute return strategies (3.2 percent) and opportunistic alternatives and real assets (1.3 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… Starbucks, Facebook and Airbnb. More recently, Amazon , JPMorgan Chase, BlackRock and Morgan Stanley announced they would be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and … The state Department of Labor DOL failure to replace its longtroubled Unemployment Insurance UI system …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraud