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GASB Statement 87, Leases
… GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a … buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… Research Foundation for the Institute of Nanoelectronics Discovery and Exploration Center at the University at Albany. … development programs for the Institute of Nanoelectronics Discovery and Exploration Center at the University of Albany. …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place … fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of authorizing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … for revenues and expenditures based on all information available at the time the budget is developed. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Italian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides … $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceComptroller DiNapoli Releases State Audits
… Sept. 30, 2013, auditors identified over $5.6 million in inappropriate or questionable Medicaid payments. By the … Penalties (Follow-Up) (2014-F-19) An initial report issued in May 2013, determined DOL had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … that emerged during the pandemic,” DiNapoli said. “Funding for education, public health and social services have risen … impacted by the pandemic, the city’s current budget for FY 2024 increased funding for education when compared to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicSUNY Bulletin No. SU-318
… processing of the December 2021 minimum wage increases for hourly employees and provide instructions for payments not processed automatically, including increases for employees whose annual salary is below the annualized …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOther Bulletin No. 35
… who meet the eligibility criteria as follows: Active, Leave With Pay (except Paid Sick Leave) or Leave of Absence (related to Workers’ Compensation Leave) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfState Agencies Bulletin No. 833
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeDiNapoli Announces State Contract and Payment Actions for August 2014
… million) and First Transit ($1.4 million). $16.7 million with Tully Construction Co. Inc. to pave the Northern State … Nassau County. State Education Department $12.7 million with E Scholar LLC for a five-year enterprise software … agreement. Office of General Services $4.6 million with LI Coppola Inc. to install a natural gas line and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014Health Information Management Department – Selected Procurement and Human Resources Practices
… University, one of the four University Centers of the State University of New York (SUNY), the Hospital’s mission … its mission, the Hospital is bound by certain federal, State, and SUNY policies and regulations governing, among … employees involved in the procurement process adhere to State and SUNY guidelines. Properly monitor the SK contract …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesOpinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
New York State Comptroller Thomas P DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillards have agreed to new reporting standards that will help ensure greater transparency and safety in their suppliers factories
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited … Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30DiNapoli Announces State Contract and Payment Actions for September 2016
… or other improprieties. Cumulatively through September for calendar year 2016, DiNapoli’s office has approved 14,683 … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities … Advantage Plus Managed Long Term Care providers for Dual Medicare/Medicaid Eligible individuals: $885 million with …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016