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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsXII.6.I Paying a Non-State Employee – XII. Expenditures
… whether the individual is, or has been, on the payroll of the State at any time during the current calendar … any department, board, commission, etc., that has its payroll processed by OSC. The legislature, its commissions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Comptroller DiNapoli Releases School District Audits
… inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that 123 items, totaling $76,425, were not recorded in the district’s … records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… more than $1.1 million over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … service. District officials did not always report testing results properly or in the required time periods to all … all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1College Readiness (Follow-Up)
… four recommendations included in our initial audit report, College Readiness (Report 2021-N-1 ). About the Program … require education beyond a high school diploma—a college degree or advanced certificate represents entry to … half of all students who complete high school and go to college require remedial courses and nearly half never …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a four-year period, according to an audit … A company that was supposed to collect rebates from drug manufacturers on behalf of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysState Comptroller DiNapoli Releases School District Audits
… and financial software access controls were adequate to protect district IT systems and data from unauthorized … District – Financial Condition Management (Lewis County) While the board and district officials made some progress in … totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating surpluses totaling $1.2 …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOther Bulletin No. 79
… the State University Construction Fund with instructions for processing the October 2024 SCF CSEA LLS payment. … State University Construction Fund and CSEA which provides for payment of the 2024 Longevity Payment in October 2024 as … Prior to October 2023, SCF had elected to process payment for eligible employees on the April cycle only. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… ‘Regular Deposit’ step is completed, the agency must then create the Payment Worksheet. SFS Navigation: Accounts Receivable > Payments > Apply Payments > Create Worksheet Once the Payment Worksheet is created with … bank accounts. For deposits to a joint custody bank account, the payment will be posted to the customer’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetMetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned … OSC analysis Nearly 70 percent of MetroPlus membership is enrolled in the mainstream Medicaid managed care plan … the PHE. The New York State Department of Health (DOH) is allowed to keep people enrolled in Medicaid, CHP and the …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli Report Identifies Trends in Causes of Subway Delays
… troubling delays by targeting the main issues slowing down trains, including planned maintenance work, police and … to the first half of last year. Delays caused by police or medical response caused 23% of delays in 2024, but were … better than 87% on-time performance last year, with the L train in the lead at 91.9%. It helped that the top four had …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysReview of the Enacted Budget: State Fiscal Year 2021-22
… work-related eligibility by either proving that they filed a State tax return in any of the last three years or …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Division of Housing and Community Renewal Bulletin No. DH-48
… OSC’s automatic processing and to provide instructions for agency processing for the portion of the 2010 Salary Increases not already … authorizing the payment of the 4% retroactive increase for the payroll period dated 4/1/10-4/28/10 (Administration). … OSCs automatic processing and to provide instructions for agency processing for the portion of the 2010 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Children’s Services and the New York City Department of Youth and Community Development identify, report on, and … September 2021 for DYCD. About the Program Children and youth 1 are among society’s most valuable resources. However, … requires data collection on sex-trafficked and at-risk youth. In 2015, the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … unit. The local government has no discretion in this matter (see Memorandum of the Association of Towns for L …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 98 - 22
… 259; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village … appropriate into a publicity fund (1974 Opns St Comp, p 82, supra ; compare Town Law, §64[14]; General City Law, … 1984 Opns St Comp No. 84-26, p 33; 1982 Opns St Comp, No. 82-35, p 45). Accordingly, the village may increase the …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight … Department (NYSED) and New York State Department of Health (DOH) jointly established the School Supportive Health … mailing consent-to-bill forms. Requiring providers to log session notes. Using the District’s IEP software …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43State Comptroller DiNapoli Releases Municipal Audits
… letter when preparing the 2022-23 proposed budget. As a result, certain significant revenue and expenditure … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated cases … found in the court’s records. Bank records provided by the senior court clerk were altered and there was a cash shortage …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits