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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… System (SFS). It provides each business unit, department, fund, project, program, and account within the State a unique … refer to the COA Information Center on the SFSSecure website — including the COA Handbook . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… balance plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … records for completeness, accuracy and timeliness or discussed the reports. Further, because no one reviews the … financial operations, An increased risk of errors and/or irregularities, and A lack of transparency with the public …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. “Several local elected …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review … Village of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report … the Village of Montgomerys Villages progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Retirement Planning
… Retirement is a big deal and we want you to be prepared. The resources below will help you. You can estimate your …
https://www.osc.ny.gov/retirement/members/retirement-planningTravel 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-breakdownDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. … 2012 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American Inc. R. R. Donnelley & Sons Company CSX Corporation … than one million state and local government employees and retirees and their beneficiaries. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified some improvement …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… These weaknesses increased the risk of fraud, waste or abuse from unauthorized bank accounts and expenditures. … concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt … to a member of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to support the competition process …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … procured were only available from legitimate “sole source” providers. Auditors also found that three water-tight … in August 2020. The audit included 10 recommendations to help officials monitor and improve the city’s financial …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsEffectiveness of the Information Technology Transformation
… planning the execution of the Transformation, with little or no evidence that many basic planning steps were performed. … As a result, ITS had little data to quantify or measure what benefits, if any, the Transformation has … system standardization. ITS often did not provide timely or independent access to certain data and staff, thus …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … "shall hold" a public hearing on the preliminary budget on or before the Thursday immediately following the general … in Westchester County, the hearing "shall be held" on or before the tenth day of December. Section 108 further …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the Town Law requesting the establishment of the district, or the order of the town board adopted pursuant to Article … a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these sections must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3