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V.3.E Programs – V. Chart of Accounts (COA) Governance
… as follows: BUDGETARY BASIS PROGRAM TREE Level 1: Total Programs Level 2: Major Program- from Appropriation Bill Copy … rolls up to the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is … value. GAAP BASIS PROGRAM TREE Level 1: All State Programs Level 2: Program category used in reporting (for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Employee Benefit Plan Forfeited Funds (Saratoga County) District officials were not aware … Assistance Program administrator did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
… capital expenditures on coal; setting long-term targets to reduce greenhouse gas emissions; improving climate reporting; …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… The State Education Department (SED) should improve its … misconduct, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The investigations of "priority 1" complaints against nurses … The State Education Department SED should improve its process …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless telecommunication service providers (Providers) and devices subject to the … To determine if the Department of Taxation and Finance has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 95-7
… (as "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL … (authority of district governed by separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); … district, may, by a majority vote, authorize the district to enter into a municipal cooperation agreement with other …
https://www.osc.ny.gov/legal-opinions/opinion-95-7State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Mattituck Fire District – Claims Audit (Suffolk County) The board did not … financial reports (AFRs) with the State Comptroller’s office. Additionally, district officials had no record of the … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon Central School District
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Olean Housing Authority – Board Oversight (2016M-93)
… 5, 2016. Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The … which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Village of Clayville – Board Oversight (2015M-115)
… The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Retirement Estimates – Divorce and Your Benefits
… provided, the estimate will also include the total service credit accrued during the marriage. Include the date of … actuarial consultant, or use the Retirement Online benefit calculator or the Quick Calculator on our website for a projection of anticipated …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … for all Company bank accounts, and provide a copy of this information to the Committee and membership. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves … Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210XI.17 Protest Procedures – XI. Procurement and Contract Management
… the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , … that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli Examines Faltering LinkNYC Program
… (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access … not succeeded largely because the city has not held its developers accountable,” DiNapoli said. “The city’s … how New York Citys DoITT failure to hold accountable the developers of the citys ambitious program to expand access to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-program