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Management of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Services to Workers Under the … Act (Act) and provides related services. Enacted in 2008, the Act requires covered employers to give early … and occupational skills training, to assist workers in obtaining re-employment as soon as possible. Employers may …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… the use of force, fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s … Delays With Referrals and Confirmations Delays in critical services or benefits can lead survivors to be … to October 2023, OTDA and DCJS confirmed 1,384 survivors in about 5.2 days and referred 64% to social services offices …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingGASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal … contract with KD Industrial Company for office space in Wyoming County. After one year, the agency can give 60 …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. … Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and … health services, receive them through other programs. For 2013 and 2014, DCS claimed about $2.9 million in expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOpinion 2006-4
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of … Municipal Law §§10 and 11, all deposits and investments in excess of the amount insured under provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s … housing in New York State. HTFC provides loans and grants to finance the construction, development, revitalization, and … weak. At the outset of our audit, DHCR officials did not have accurate and up-to-date management information regarding …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … through December. These funds should be used wisely in this shifting economic landscape, and I am pleased the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalIX.6.D HHS Payment Management System – IX. Federal Grants
… corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is … based on the project’s accounts receivable balance in SFS. For those state agencies that must receive permission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfOversight and Monitoring of the Universal Pre-Kindergarten Program
… 2015 through June 30, 2017. We revisited certain schools in September 2018 to verify information subsequently provided … of the Laws of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood … by students), and peeling paint in classrooms. Three of 9 contracted center-based providers for which we had usable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… agreed to disclose its corporate political contributions in the wake of majority shareholder support for the New York … are to be commended for respecting shareholders’ interest in protecting our investments.” For the 2017 proxy season, … It will file the request at several more companies in the coming weeks. DiNapoli made disclosure of corporate …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsTown of Webb - Ski Collections (2018M-188)
… tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Property Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfState Agencies Bulletin No. 1189
… to change the EMPLID from an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… at the time of the CARES Act legislation becoming law in March, New York City would have received $9.4 billion. The use of CRF funds is restricted to unbudgeted … report found that Nassau County spent all of the $102.9 million it received, New York City used 99.4% of its $1.4 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Accounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfManagement of General School Funds (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational … DoE and John F. Kennedy officials have made progress in addressing the issues identified in our initial report. Of the nine prior recommendations, six …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… part of the needs evaluation and can play a crucial role in the decision making process. Sections 160.5 and 160.6 of … but is not limited to, when applicable and when specified in the solicitation, delivery charges, installation charges and other costs. METHODS OF ACQUISITION In the determination of need, a decision must be made as to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition