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XVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in … interim period in which the revision is made and results of prior interim periods will not be restated. Restatements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA announced that they have been appointed colead plaintiffs in a derivative lawsuit filed against current and former directors and executive officers of The Boeing Company
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentOpinion 90-16
… -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of county board of health retained by county health department) HEALTH AND … Whether an unpaid member of the board of health of a noncharter county would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) STATE COMPTROLLER-- Powers and … Whether sec 263 of the Education Law relieves libraries from requiring pub …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Recruitment Events
… about opportunities to build a career with purpose at the State Comptroller's office, or contact [email protected] for information or help with the application process. … Meet with representatives from the Office of the New York State Comptroller at an event in …
https://www.osc.ny.gov/jobs/eventsTravel Advisory No. 8
… (GSA) issued updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through … Section XIII4D Meal and Incidental Expense Per Diem Breakdown …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… activity is properly recorded and reported and that Di …
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)
… an adequate system to monitor, evaluate, and control benefits and incentives granted to businesses. Ten of the 21 … Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New … District and the Yonkers City School District . “In an era of limited resources and increased accountability, it’s … balance, which has gone unused. The effective percentage of the district’s unrestricted fund balance is 16 percent of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has … To determine if the Office of General Services has developed targets and plans to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 331
… be created when a change has been made on the Garn Spec panels to the Weekly Deduction Amount, Account Number and … of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… percent in support of the Fund’s request that ExxonMobil do more to address climate change. "This is an unprecedented … percent in support of the Funds request that ExxonMobil do more to address climate change …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug … encounter system rejections of pharmacy encounter claims. The audit covered the period from January 2018 through March 2023. About the … To determine whether the Department of Health did not collect Medicaid drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … health clinics. These facilities are required to operate in compliance with architectural codes and safety regulations … efficiently and effectively ascertain what waivers were in place at a given facility, nor could it identify the code …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followState Agencies Bulletin No. 1191
… October 5 through Friday, October 12, 2012 Background SSN Decoupling will require that agency interface files using EMPLID (in the SSN format) must be modified to use the NYS EMPLID. OSC will … on or before Tuesday, October 2, 2012 with the following information: Indicate whether you …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingState Agencies Bulletin No. 875
… The following Control-D report will run the Thursday morning after the payment has been processed to identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseAccounts Receivable Collections
… when they should have been reopened and reassigned because new charges were incurred on the accounts. The Bureau needed …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require investment … audit process, to help protect the benefits earned by the volunteers for service to their communities. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly … segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … Determine whether the Village of Addison Village ClerkTreasurer properly deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards