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II.4.B Basis of Accounting – II. New York State Financial Accounting
… Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately … 2019. About the Program According to the U.S. Department of Housing and Urban Development’s 2018 Annual Homeless … , New York State has the second largest population of homeless in the United States, with 91,897 homeless …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersEfficiency of Warehouse Space
… has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … the associated costs, because there was no central source for this information. Key Finding OGS has made progress in … of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceMonitoring of Construction Management
… used a State-certified women-owned business enterprise (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially useful function. As a …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDisposal of Electronic Devices
… devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesManagement of Invasive Species
… of these species may cause habitat degradation, loss of native species, risks to public safety, human illness, or … "invasive." Invasive species aggressively outcompete native species, adversely affecting the ecological integrity … to categorize and quantify the "invasiveness" of non-native species and their social and economic implications. …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOversight of Homeless Shelters
… and acceptable. Other Related Audit/Report of Interest NYC Human Resources Administration/NYC Office of Temporary and Disability Assistance: Benefit …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersAdministration of Tenant Complaints
… whether New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a timely … and Community Renewal (Division), which is responsible for the supervision, maintenance, and development of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been … not effectively managing their energy consumption and, as of March 31, 2010, have not achieved the reduction goals set … can be measured accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionDisposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOversight of Kendra’s Law
… Law (Law) was enacted, creating a statutory framework for court-ordered AOT for individuals with severe mental illness who meet criteria outlined in the Law. The Law is reviewed periodically by the … through a face-to-face visit within 1 week of the court order. Generally, providers meet with AOT recipients in …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawExamination of Sealed Records
… Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. … Memo Bill Text Status … Relates to the examination of certain sealed records by the New York State Comptroller …
https://www.osc.ny.gov/legislation/examination-sealed-recordsNotice of Reserve Funds
… fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill Text Status … fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsChart of Accounts Query
Presents the account codes that are valid for Annual Financial Report AFR reporting by year
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryRefunding of State Bonds
… – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on …
https://www.osc.ny.gov/legislation/refunding-state-bondsDiNapoli: NYC Experiencing Record Job Growth
… Job growth in New York City has outpaced the nation and New York state … percent),Manhattan (20 percent), Bronx (15 percent) and Staten Island (14 percent). Private sector employment in the city …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthControls Over Tablet and Kiosk Usage by Incarcerated Individuals
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these Individuals complies with
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDiNapoli: Wall St. 2021 Profits near Record Levels
… industry, according to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall … have been among the first to return to the office,” DiNapoli said. “Financial markets move in cycles, however, … bonuses above the post-recession record paid out in 2017. DiNapoli’s office will release its estimate for 2021 bonuses …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsOversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f22.pdfSFY 2021-22 Annual Report of the Office of Unclaimed Funds
SFY 2021-22 Annual Report of the Office of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2021-22.pdf