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DiNapoli: New York on Better Financial Footing

… Operating Funds spending is projected to rise this year by 1.8 percent, according to the Division of the Budget (DOB). … tax that are scheduled to expire at the end of 2017, a $1 billion transfer from the State Insurance Fund, revenue … initiatives. The Financial Plan also benefits from $1.4 billion in prepayments and advances that lower spending …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing

The Changing Face of Post-Pandemic New York City

… city than moved to it, which mostly offset any gains from international migration to the city. When the pandemic hit, … a net loss of 313,358 people. Decline and Rebound of International Immigration More than 1-in-3 New Yorkers … and other city neighborhoods. From 2017 through 2021, international migration into the city fell sharply due to …

https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-city

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for … other physical assets in excess of $1,000 per occurrence; Any indications that fraud may have occurred or improper …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets

New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell

… who work in New York City during the traditional bonus season. Bonuses paid by firms to their employees located … by 14 percent during the traditional December-March bonus season to an estimated $27.5 billion. The bonus pool in 2017 … largest since the 2007 financial crisis. The average bonus per employee in 2018 declined by almost 17 percent to …

https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fell

State Agencies Bulletin No. 1366

… codes continue to be in effect: LOA/WDL - Leave of Absence/WC DIS LV LOA/WPS - Leave of Absence/WC PT SUP LTO/WCL - Long Term Disability/Workers Comp IPP … Comp IPP PLA/SWC - Paid Leave of Absence/ WC Sick Leave Effective 12/4/14, Reason codes ODL (Occ Dis …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workers

New York’s Economy and Finances in the COVID-19 Era

Nearly threequarters of New York State small businesses received assistance in recent months through the federal governments Paycheck Protection Program PPP

https://www.osc.ny.gov/reports/covid-19-august-5-2020

Briarcliff Manor Union Free School District - Procurement (2020M-173)

… However, they did not periodically seek competition for professional services. We tested 14 vendors paid a total … While District officials initially sought competition for all professional service providers we reviewed, they did not seek competition for three out of the six professional service providers in …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… bank reconciliations. Most claims were paid without Membership approval, as required by the bylaws and 47 claims … accounting records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Housing for Seniors (2021-N-4)

To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdf

Accounting for Capital Assets

A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.

https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdf

Accounting 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.pdf

Lapsing Pools for 06-30-2022

https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agencies-bulletin-2030-lapsing-pools-attachment.pdf

Accounting for Medicaid Expenditures

Provide updated guidance to counties on accounting for Medicaid expenditures.

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdf

Vendor Responsibility for Subcontractors

Presentation from 2018 Fall Conference

https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-vendor-responsibility-presentation.pdf

Aging, Office for the

All agency audits from 2009 to present.

https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zip

Red Flags for Fraud

Red flags are warnings that something could be or is wrong.

https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdf

Information for Town Officials

A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.

https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdf