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VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a … Interunit Budget Transfer is the budget entry component that is used to move budget authority between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits were caused by … benefits. “The state’s social welfare and unemployment insurance programs are supposed to provide a safety net for … the jails limit inmates’ ability to recertify unemployment insurance benefits, auditors believe third-party individuals …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsState Comptroller DiNapoli Launches Academy for Local Government Officials
… and policy development. “We’re the taxpayers’ watchdog. We look over the shoulders of local officials to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Steven G. James announced that William Storrs, a former fire chief and treasurer, pleaded guilty in connection with … theft of more than $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department funds, William Storrs abused his position as …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his community but chose instead to steal from it,” … former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… company that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided … Rockaway in Queens and Williamsburg and Borough Park, in Brooklyn. Comptroller DiNapoli said, "Stealing from the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… allocation to Bank of America Merrill Lynch Capital Access Funds for private equity investments and a $400 million … platform. The Fund is one of a few public pension funds in the country to establish an emerging manager program … asset class including public equity, private equity, hedge funds, real estate and opportunistic strategies. Read more …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that … wireless telecommunication service providers (Providers) and devices subject to the Public Safety Communications … being identified; if Providers are billing, collecting, and remitting the appropriate amount of Surcharges to which …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability … Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported Housing Program contracts. The … of Mental Health is ensuring that Rehabilitation Support Services Inc expended funds appropriately and provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … interest rates due to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery relative to the nation will heighten …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Planning
… You need to begin planning your financial future now. The more time you have to do this, the easier it will be for you to reach your goals. And no one knows your goals better than … Here are five steps to help NYSLRS members develop plans to achieve their financial goals in retirement …
https://www.osc.ny.gov/retirement/members/planningTravel FAQs
… purchase? Can I remove personal information from the EZ Pass statement that I attach to my expense report? What … meals for that overnight. Example 1: I am staying with my family and claiming the unreceipted per diem, but I also have … Example 2: During an upcoming trip I want to stay with my family on night one (unreceipted method) and stay in a hotel …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsCollege Readiness
… institutions. Our audit covered the period from September 2015 through March 2022 and included students who … institutions Our audit covered the period from September 2015 through March 2022 and included students who …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate efficiently and whether the Transformation has been successful in standardizing the … Determine how effective the IT Transformation process has been in ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationCollege Readiness (Follow-Up)
… of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide … college ready. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow