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State Comptroller DiNapoli Releases Audits
… for safety and quality of life on state waters in accordance with Navigation Law. However, auditors … Directly to eMedNY (Follow-Up) (2020-F-4) An audit issued in December 2018 identified up to $8.7 million in improper payments for Part B deductibles and coinsurance. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices, complete descriptions with …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers directly, or with the assistance of … in the current CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerCancellation Confirmation
… to hear that you’re unable to attend the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary balance can be achieved through targeted …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It … The Chart of Accounts COA is the foundation of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance … Section 115 of the State Finance Law authorizes the establishment of cash advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in 2015-BSE1-04, according to the State’s travel … the employee’s official station through May 8, 2017. As a result, the Department paid $22,651.32, $26,556.12 and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTravel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of … Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is … CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments … than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Owego – Shared Services Facility Capital Project (2022M-42)
… and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Wayne Central School District – Financial Management (2012M-229)
… financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District … which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing year’s budget. … and procedures related to the establishment and use of reserve funds. Develop a plan for the use of the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… staff did not always follow the competitive bidding guidelines as required by GML, or the District’s purchasing … by seeking competition when procuring the services of professional service providers. The Board did not follow its own …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mVillage of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Perth – Conflict of Interest (2024M-142)
… disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142