Search
XVI.3.K Interim Reporting – XVI. Financial Reporting
… identifies issues and disclosure requirements associated with interim reporting, and lists the interim reports that … information is presented in statements in conformity with generally accepted accounting principles, the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… provide appropriate disability documentation, and arrange for reasonable accommodations. Accommodations may include but … credit-carrying course to the State Education Department, for them to be included in the Higher Education Data System … the ADA (Americans with Disabilities Act) Standards for Accessible Design. Additionally, campuses have their own …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followOpinion 90-16
… Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Travel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases School Audits
… or the asset tag information on the tag did not agree with the accounting records. ### For access to state and … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… are reasonable. The district’s proposed budget complies with the property tax levy limit. Churchville-Chili Central … effective procedures that ensured purchases complied with its purchasing policy and state law. Marion Central … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a part of those reports. The Treasurer performs all duties with no Board oversight. The Board does not conduct an annual … audit of the Treasurer’s records nor do they contract with an independent auditor to perform such an audit. Key … document such reconciliations and provide the Board with a copy with the monthly report. Perform routine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 875
To explain OSCs automatic processing of the 2009 Blind Veterans annuity increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… These facilities are required to operate in compliance with architectural codes and safety regulations issued by the … together led to poor communication among various units with critical responsibilities such as monitoring. Among …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followState Agencies Bulletin No. 1191
… of the SSN. Agencies submitting test files must do so with the following prefix: PAYSR. Examples : An Automated … Please email [email protected].us on or before Tuesday, October 2, 2012 with the following information: Indicate whether you will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingSecurity Over Electronic Protected Health Information
… providers, including the Institute, are required to comply with a set of information security standards for protecting … Health care providers were expected to fully comply with HITECH by September 23, 2013. Over 4,000 individuals …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationAccounts Receivable Collections
… to enhance its collection actions through computer matches with State and City payrolls to locate debtors. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… and Finance. In the third month of each calendar year quarter, these distributions are adjusted upward or downward, … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli Halts $24 Million in Suspicious Tax Refunds
… said. “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My … income) 4,805 $16,043,950 Tax preparer submitted returns with refundable credits based on incorrect information 1,204 … For a copy of the report, visit: http://osc.state.ny.us/audits/allaudits/bseaudits/bse20140416.pdf … New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… card accounts were established in a manner that complied with the policy provision prohibiting cash advances. The … sign the policy to acknowledge their responsibilities with respect to card use. Ensure that credit card accounts do …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… and ordered to pay $117,120 in restitution following her January guilty plea to grand larceny in the third degree … work on this case.” “By working with the town of Potsdam’s judges, the diligent work of the Comptroller’s investigators provided substantial evidence to bring this …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter