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About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… challenges that lie ahead. The full op-ed is below: In the last 20 years, New York City has had to recover from a … might need to borrow to maintain basic services, a fiscal last resort and a contributor to the fiscal crisis of the … annually, exist despite healthy FY 2021 year-end operating results. While the city has increased the size of its newly …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by New York … Local government capital spending on roads bridges and water and sewer systems declined by approximately 8 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is a talented and thoughtful … to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look forward to continue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundState Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateState Agencies Bulletin No. 1612
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid … Department of Health (Department) where people can enroll in Medicaid. An individual’s Medicaid eligibility and … 2020, our audit identified system processing weaknesses in NYSOH that caused improper transmissions of eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to the general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsUS House Hearing on Diversity Data - March 2021
Virtual hearing on how diversity data can measure commitment to diversity, equity and inclusion.
https://www.osc.ny.gov/files/press/pdf/hfsc-written-testimony-2021.pdfReporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfOpinion 2002-12
… -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street … agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation … each village has the power to maintain and repair its streets, and operate and maintain its sewer system and water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Sewers (combining two village sewer departments) -- Streets and Highways (combining two village street … agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation … each village has the power to maintain and repair its streets, and operate and maintain its sewer system and water …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Comptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … of revenues and expenditures. In addition, the common council should consider increasing the contingency appropriations in the adopted budget. The council should also include a tax overlay in the adopted …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2331
… inform agencies of OSC’s automatic processing of the April 2025 CSEA LLS payment, eligibility changes due to the … the Longevity Service Payment and to provide instructions for payments not automatically processed. Affected Employees: … of New York and the CSEA, provides for payment of the 2025-2026 Longevity Payment, a one-time lump sum payment in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2331-april-2025-civil-service-employees-association-csea-longevity-lump-sumTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… of 44,400 construction jobs due to the COVID-19 pandemic in 2020 was the state’s worst annual decline in the industry in more than 25 years, with more than half the losses coming … of 44400 construction jobs due to the COVID19 pandemic in 2020 was the states worst annual decline in the industry …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) … Academies of New York Charter Schools and the South Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due to: … will be processed through PMS, and if the intent is for a refund to be issued separate from the normal draw process, … award. REGULAR PAYMENT VOUCHER To generate an electronic refund of federal funds to the U.S. HHS, it is necessary for …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… amNewYork on Saturday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full op-ed is below: New York needs to boost financial education in our schools Young people in New York have a great knowledge of many subjects, but they … amNewYork on Saturday published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schools