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II.3.A Planning – II. New York State Financial Accounting
… the official start of the budget process. It outlines, in general terms, the Governor’s priorities for the coming … is assembled, guided by the instructions set forth by DOB in their Budget Request Manual; reviewed for consistency with … approved by the agency head. DIVISION OF THE BUDGET REVIEW In accordance with the schedule outlined in the call letter, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningState Contract and Payment Actions in December
… contractors. Cumulatively through December for calendar year 2023, DiNapoli’s office approved 24,015 contracts valued …
https://www.osc.ny.gov/press/releases/2024/02/state-contract-and-payment-actions-decemberCity of Glens Falls – Financial Condition (2013M-150)
… sufficient revenues without additional contributions from the general fund. … City of Glens Falls Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used to obtain the information did not include all the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317IX.6.E Education Department - G5 System – IX. Federal Grants
… grants without having to initiate a payment request. Funds can be returned via G5 provided there are other grants that … The Federal Department of Education and state agencies can view relevant data online, such as up-to-the-minute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit … and pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… in length. ChartField attributes have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is … as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: Fund Type Level 4: Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingRockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… . Users can change the fiscal year to identify approved rates for … OCONUS rates on the first of each month, these rates can be found at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including … advances made to current or former employees; Unrecovered salary correction payments or employee expense payments made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… health care sectors making up more than one-half of the increase. Health care, retail trade, and business services … just 23.2% to $42,835, which was smaller than the 39.3% increase seen for both Brooklyn and the city overall. This … created since the plan’s start, in part reflecting an increase in construction of housing units since Superstorm …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the … Impacted agencies are being contacted by BOC regarding corrective action for these transactions. Contracts Not …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideOpinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8CUNY Bulletin No. CU-694
… paid will appear on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted … for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to allow employees to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s … rides and thereby unlawfully received mileage payments for each individual in the group. "Muhammad Adnan Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… [read complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29