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Selected Employee Travel Expenses
… of the State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… mission is to promote the well-being and safety of the State's children, families, and communities. The Office's … in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… in net position is most notably related to increased tax revenue resulting from a decline in unemployment, …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since taking …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Agencies Bulletin No. 1770
… outlined in this bulletin. Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are … for AC-230 processing, agencies are reminded that payroll checks must not be returned to OSC if either of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Types are available for use when a Project is entered on a transaction. Each Federally funded projects will use the … Activities. An Activity ChartField value is required on every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsOpinion 92-23
… (cf. Matter of County of Monroe , supra ). August 17, 1992 Michael F. Ingham, Esq., Attorney at Law Jericho Water …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… controls over the Department’s financial operations for the period January 1, 2012 through December 10, 2013. … company and two at-large members. The Department’s revenue for the past three fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. Key Findings The Business …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … District’s financial activities. The Board has not adopted a code of ethics or procurement and investment policies as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and improved budgeting, continued reliance on fund balance to fund operations increases the risk of future deficits and … through 2017-18 budgets, however, $22 million was not used to fund operations. As a result, recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – State Financial Aid Program at Barnard College
… Rules and Regulations when certifying students for State financial aid. Background Founded in 1889, Barnard … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … report. Other Related Audits/Reports of Interest Tuition Assistance Program - New York Career Institute (2013-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… warrant the School’s payment of the $32,218. The compact does not provide sufficient detail of the activities the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mDiNapoli: State Pension Fund Releases Annual Investment Return
… today announced that the New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the state fiscal year that … announced that the New York State Common Retirement Funds Fund investment return was 414 for the state fiscal year that …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243IX.7.A Funds – IX. Federal Grants
… Operating Grants 25900-25949-Unemployment Insurance Administration 25950-25999-Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases Municipal Audits
… seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project