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Total Spending – 2022 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service … and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingAdministration of Self-Insured Workers’ Compensation Plans
… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansXII.6.L Replenishing an Advance Account – XII. Expenditures
… to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular … the account using the account code for postage. A list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this Guide. Business Units should not use the account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or … relationship exists. Sections 315.2 and 315.3 of regulations , which were effective on April 1, 2008, … is an employee rather than an independent contractor. Some of these factors include: The employer controls, supervises …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsAccounts Payable Advisory No. 1
… Filling the Invoice Number Field on the Voucher: In order for JPMorgan Chase Bank, N.A. to properly apply payments to … field. OSC will return JPMorgan Chase Bank, N.A. payments with invoice numbers containing spaces, letters or … Card (TCard), or Non-Employee Travel Card (NET-Card), it is important for agencies to select the Supplier ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… or providers, often nonprofits, who can assist with case management, legal services, health care or mental health … Oversight and Documentation Issues Auditors reviewed 58 case files and found they were missing essential documentation such as case management plans, signed applications for services, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingOpinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20,000 with a broadband subscription rose from 64% to 76% between … are receiving affordable broadband subscriptions with federal support, according to a new analysis released by … improvements in subscription rates for New York households with incomes below $20,000. In total, more than 90% of all …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessAudits of State Agencies and Public Authorities Six-Year Listing October 1, 2019 – September 30, 2025
This listing includes all final audit reports related to State agency and public authority operations issued during the six-year period from October 1, 2019 through September 30, 2025 and is a companion to the 2024 – 2025 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/six-year-listing-2019-2025.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
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/files/state-agencies/audits/pdf/sga-2023-22s8.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfState Agencies Bulletin No. 1090
… for the 211/212 Retirees. For Employees that reach the age criteria of 65 and are no longer under the 211/212 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox … an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years