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VI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … those efforts,” said New York State Commissioner of Health Dr. James McDonald. “This joint effort sends a clear message … its response, DOH officials outlined steps it is taking to address the audit’s findings. The agency’s response can be …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsBainbridge Fire District - Board Oversight (2018M-252)
… established adequate controls over financial activities to safeguard assets. Key Findings District officials established adequate controls to help safeguard District assets. The Board reviewed the … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city fund revenues, these out-year gaps … city has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOverview – Enhanced Reporting
… information using the enhanced reporting format, which accepts more data than the previous legacy format and makes …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewDiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… 2021 to 2022. DiNapoli’s report raises concerns that the historic unemployment gap between Black and white mothers …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsGovernment-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataConclusion – Travel and Conference Expense Management
… your organization; adoption of federal lodging, meal and mileage rates; the use of standardized forms by all travelers; clear …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionPulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesDiNapoli: State's Cash Position is Strong
… initially anticipated. “The current state fiscal year is nearly half over, and the state’s cash position is strong,” DiNapoli said. “Settlements have already brought the state more than $3 billion, and more is on the way. The level of tax receipts is important for …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongOpinion 92-17
… county and of each of the cities in the county with the approval of the state comptroller .... (emphasis added) Thus, … and the area outside the cities in a proportion which is based on factors other than the populations of the … In holding that the town lacked standing to challenge the allocation of county sales tax revenues, the court stated as …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and annual reporting … to a report by State Comptroller Thomas P. DiNapoli. The number is 69% more than in 2019. “New York is a diverse …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to … transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of fire … The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113