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Medicaid Program: Claims Processing Activity October 1, 2022 Through March 31, 2023 (2022-S-36) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36-response.pdfMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfReview of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfClaims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfClaims Processing Activity October 1, 2024 Through March 31, 2025 (2024-S-26)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s26.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfClaims Processing Activity April 1, 2025 Through September 30, 2025
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s11.pdfDiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - refreshments to foster … county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), … who is an officer, employee, director or shareholder of a law firm which is a profit corporation and which represents … Municipal Law, §802 are applicable. You ask whether your law firm may represent a city in complex litigation under the …
https://www.osc.ny.gov/legal-opinions/opinion-88-75New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… on state and local tax deductions would nullify billions of dollars' worth of deductions claimed by an estimated one … and the Consumer Financial Protection Bureau. Based on Congressional Budget Office estimates, the bill is also … total long-term savings for the state. Local governments, school districts and public authorities in New York have …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Opinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 97-9
… GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a business which may be … You state that one of the village board members owns a food service business and another board member has a … under the contract; or (c) appoint an officer or employee who has any such powers or duties (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2000-20
… purposes of the museum are: to preserve and chronicle the history of the local volunteer fire service by acquiring, categorizing and displaying that history; to preserve and restore antique and modern day fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and 36310 “Transfers from Other Funds” in the receiving (credit) journal entry chartstring. The total amounts for … Transfers from Other Funds” in the receiving (credit) journal entry chartstring. The total amounts for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.8.G Payment Methods – XII. Expenditures
… are four available payment methods in the SFS: check, two-day Automated Clearing House (ACH), one-day ACH and wire … ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC approves the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… State Plaza Performing Arts Center Corporation Greenway Conservancy for the Hudson River Valley, Inc. Health …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… in SFS is no longer recommended, as the Project no longer equals the Federal Grant after the implementation of PCIP. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description