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About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Custodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfDiNapoli Announces Latest Fiscal Stress Scores
… governments in New York state ended their fiscal year 2023 with a fiscal stress designation, the same as a year ago, … municipalities have failed to file required financial data with my office, diminishing the transparency and … In March, DiNapoli announced that six local governments with non-calendar fiscal years were designated in stress. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: MTA Budget Outlook Improves
… an analysis of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans … needed to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second … and ridership on Metro-North Railroad is on track to set a new record in 2013. Ridership on the Long Island Rail Road is …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first calendar quarter (January-March) of 2024, an increase … Thomas P. DiNapoli. This growth was largely driven by New York City, with several upstate regions experiencing a …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterState Agencies Bulletin No. 2274
… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential impact the restructure of certain two-year … to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18Opinion 94-17
… implementing this enforcement process, as follows: In any year in which such unpaid fees and penalties will be included …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfState Agencies Bulletin No. 2086.1
… of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background Per Chapter 442 of the … rules and regulations promulgated pursuant to paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086
… of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background Per Chapter 442 of the … employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, … Provided, however, such employee may submit a request for exemption from the provisions on a form provided by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… woman pleaded guilty to stealing more than $121,000 in state pension checks that were sent to her deceased … in June. “Elona Roberts exploited her grandmother’s death to enrich herself. Thanks to my partnership with … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious … forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal position than …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarter