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IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … Lastly, the state accounting and financial system must make it possible to determine and demonstrate compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… factors,” DiNapoli said. “Higher revenues in Fiscal Year 2022 allowed the city to build reserves and other budgetary … The improvement to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the … FY 2026. Education funding levels remain uncertain at this time. On August 5, 2022, a Manhattan Supreme Court judge …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… industry employees rose by 17 percent to $20.3 billion in 2009, according to an estimate released today by State … Taxpayers bailed them out, and now they’re back making money while many New York families are still struggling to … industry compensation (salaries and bonuses) has averaged about half of net revenue, but compensation declined to about …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-741
… of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the … the Guide to Financial Operations, Chapter XV, Section 6.A - Split Payroll . Effective Dates: Institution paychecks … may be directed to the Payroll System Support Group at [email protected] . Please include this …
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
… pleaded guilty to corrupting the government in the third degree, a felony, and petit larceny, a misdemeanor. At the … September to felony corrupting the government in the third degree and was sentenced to interim felony probation. As part …
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
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsExternal Peer Review Results
… Auditors Association completed its external peer review of the Division of Local Government and School Accountability [pdf] . The peer review team concluded that the Division’s system of quality control has been suitably designed to provide the …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsFranklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of the Towns of Cornwall, …
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)
… Purpose of Audit The purpose of our audit was to determine whether Business Office … The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
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)
… procedures to ensure documentation is signed by the head of household certifying their family has not received …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Tompkins County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238DiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the … had surpassed the peak reached in 2000 during the "dot-com" expansion. In 2016, the sector set a new employment …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Improper Payments to a Dentist (Follow-Up) … system adequately addresses all five required components of internal control. Due in part to the substantial nature of these changes, managers in some units need additional …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for … at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these accounts had a balance of about $3.8 …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not accurately record department leave or properly pay separation payments. Officials overpaid 11 of 14 …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, according to a report … 2016. By far the largest category of federal expenditures is direct payments to or on behalf of individuals, which …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-back