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GASB Statement 87, Leases
… contract that transfers the right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or … relevant factors to determine if a lease meets the threshold of “reasonably certain.” Relevant factors include: …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 833
… processing and to provide instructions for payments not processed automatically. Affected Employees Eligible … Ratings Employees rated “Unsatisfactory” are not eligible to receive a Performance Advance. Agencies must … Basis Code of 21P , to reflect the Performance Advance (not to exceed Job Rate) using the Action/Reason code of …
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
… for New York milk and milk products. $188,000 to New York Apple Association Inc. to promote New York state apple products. Office of General Services $725,000 to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a … not develop and manage a comprehensive investment program. From July 1, 2022 through Feb. 29, 2024, the district earned $321,190 from its 37 interest bearing bank accounts and 27 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) … requiring translation of vital documents into the 12 most common non-English languages and Executive agencies to … by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-741
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All CUNY employee records will be affected. Background: In order to correctly calculate the charges for the split … begin June Lapsing and Fiscal Year End Rollover activities on June 23, 2022 for the paycheck dated July 14, 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… based in Oneida. Rapasadi was convicted of ordering auto parts and tools for personal use on the state police-paid account at United Auto Supply. DiNapoli’s analysis of thousands of United Auto Supply invoices found that between April 2015 and October 2020, there were over $54,000 in inappropriate …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyEconomic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the State experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersOther Bulletin No. 35
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-35-april-2017-state-university-construction-fund-scfFranklinville Joint Fire District – Claims Processing (2017M-141)
… procedures for the period January 1, 2016 through May 25, 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and separate … in Cattaraugus County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Washingtonville Central School District – Financial Condition (2017M-129)
… the District’s financial condition for the period July 1, 2015 through March 17, 2017. Background The … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Brentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library Leave Accruals 2018M26
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… 1, 2014 through February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275DiNapoli: New York City's Tech Sector Is Booming
… City has become one of the most important tech hubs in the country," said DiNapoli. "This industry has shown tremendous … tech ecosystem the strongest and most diverse in the country. From our public schools to our Tech Talent Pipeline …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli Report Highlights Regional Education Trends
… issued a report today detailing regional trends in education funding, enrollment and conditions across the … at 0.4 percent. The percentage of students eligible for free- or reduced-price lunch was 39 percent in 2014-15, and … the Mohawk Valley with 53 percent of students eligible for free- or reduced-price lunches and 26 percent of students …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsNewfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Cost-Saving Ideas: School District Auditing – Internal Auditor
… report directly to the board. Hiring an internal auditor You must hire an internal auditor unless your district has: … that you’re exempt from hiring an internal auditor. You can obtain more information on the certification requirements … on Internal Audit Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor