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Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York … Plan update highlights the difficult steps needed to generate savings that will balance the city’s budget this … the future, as substantial budget volatility is expected to continue. Unfortunately, it remains unclear how the city …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolIX.1 Accounting for Federal Grants – IX. Federal Grants
The purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant accounting drawdowns and reporting
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined … made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management … The scope of the Statewide Financial System includes the last three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsVI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … the amount of expenditures that can be charged and posted to project budgets. State agencies prepare, approve and post … The Projects module is used to collect financial transactions associated with State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… State tax receipts totaled $58.4 billion through the first half of State Fiscal Year (SFY) 2022-23, exceeding the latest … Update by $2.4 billion, according to the September State Cash Report released by State Comptroller Thomas P. … State tax receipts totaled $584 billion through the first …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCUNY Bulletin No. CU-676
… Purpose The purpose of this bulletin is to provide agency instructions for paying … are affected. Background Pursuant to the Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term … The purpose of this bulletin is to provide agency instructions for paying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programPublic Safety – 2023 Financial Condition Report
… facilities, 63 county jail and correctional facilities and 12 New York City correctional facilities. Over the last 10 … (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyAccess Controls and Vulnerability Management
… water trails, and heritage development. HRVG uses an online grant platform that streamlines the entire grant …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementComptroller's NYS Common Retirement Fund Responsibilities
… Consultants Providing Investment Advisory Services Proxy Voting Guidelines Responsible Contractor Policy Annual Report … 2024 Annual Report for Year 2023 Annual Report for Year 2022 Annual Report for Year 2021 Annual Report for Years 2019 …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesPipeline Safety Oversight (Follow-Up)
… a review of operations, maintenance, and construction. Operators include any entity that engages in the … qualifications maintained by individual Operators which DPS staff rely on during field audits. In … DPS had not set up a process to identify instances where Operators failed to notify them of specific gas-related …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal … audit focused primarily on expenses claimed on ICCD’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ICCD’s CFRs for the two fiscal years ended June 30, 2014. Background ICCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician ( … Ahmad’s medical records found they contained inadequate and sparse detail. The Department’s review of this sample … of complex diseases, contained no treatment plans, and were illegible. Department officials also determined the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedOverpayments of Certain Medicare Crossover Claims
… if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the … if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… 30, 2015. Background The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and … energy program portfolio that develops and deploys new and innovative technologies to help New York State meet its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for … which was issued on July 25, 2013, identified $7.8 million in Medicaid overpayments. The overpayments occurred primarily … Medicaid for higher (and more costly) levels of care when, in fact, patients received lower cost ALC. We recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manual