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VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full … see Chapter XIV, Section 4.C – Bank Account Reporting and Reconciliations of this Guide. Reconciling your cash … GLBU 'AS OF DATE’ – Enter March 31st of the fiscal year being confirmed 'ACCOUNT DESCRIPTION’ – Leave blank to return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationInternal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five … 1, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and … in place to mitigate such risks for 57 of its 163 discrete operating functions. Without a complete internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … Highlights $2.56 billion committed to the program (as of March 31, 2024) $1.8 billion invested in 584 New York … Managed by Hamilton Lane, and other investors include TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkOpinion 88-11
… equipment of the municipality's sanitation and highway department ( Ackerman v Steisel , supra ). Similarly, as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-11NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… government money is spent at Open Book New York . Track municipal spending, the state’s 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli: NYC Experiencing Record Job Growth
… has outpaced the nation and New York state since the end of the recession, according to a report released today by … Comptroller Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any … and more jobs are being created in the boroughs outside of Manhattan than ever before." Employment in New York City …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthContract Participation of Minority- and Women-Owned Business Enterprises
… 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 of … Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… The audit findings have been turned over to Suffolk County District Attorney Thomas J. Spota for review. DiNapoli made …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Greenville Central School District – Network User Accounts (Greene County) … Auditors identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that … Under NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that three former officials of the Orange County Industrial Development Agency IDA who pleaded guilty in June to corruption charges were sentenced today
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… state agencies and/or authorities requesting that they confirm the accuracy of the receivable balances shown on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesSubway Wait Assessment
… performance indicators. The MTA’s 2017 and 2018 calendar year Mission Statement and Performance Indicator reports list …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentOpinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Administration and Monitoring of Financial Assistance to New York City Businesses
… York City Council in 1974 “to promote the economic welfare of its inhabitants and to actively promote, attract, … and industry through governmental action for the purpose of preventing unemployment and economic deterioration.” … to companies in New York City through tax waivers of City and State sales and use tax, local property tax …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesVillage of Hudson Falls – Information Technology (2025M-10)
… in operations. For example, officials did not monitor employee Internet use. Although a June 2001 memo prohibited … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… in 1933, TBTA serves more than 310 million vehicles per year and carries more traffic than any other bridge or tunnel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund … costs. The city should be more transparent on its strategies to address future issues and inform taxpayers on … the Financial Plan of the City of New York Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-ahead