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DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… the state to increase its own spending on the program or rein in Medicaid costs in ways that have been largely … spending during SFY 2013-14. The state paid $18 billion or 32.5 percent, while New York City and county governments paid $8.8 billion, or 15.9 percent (totals may not sum due to rounding). Overall …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… or when agencies are seeking contracts in a single or sole source market, agencies should also involve staff with … remedial in nature. Preventive maintenance is intended to help avoid future equipment failures and to help extend the … software maintenance agreements when it owns the software source code as part of the software purchase agreement and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfAccounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfVendor Responsibility for Subcontractors
Presentation from 2018 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-vendor-responsibility-presentation.pdfAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfLapsing Pools for 06-30-2022
Lapsing Pools for 06-30-2022
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/agencies-bulletin-2030-lapsing-pools-attachment.pdfEnrollment Instructions for Authorizers
Online services enrollment instructions for PARIS
https://www.osc.ny.gov/files/public-authorities/pdf/paris-enrollment-instructions.pdfAging, Office for the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-aging.zipAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… housing program. “New York City has added housing at a faster pace over the last several years, and it is still … the Department of City Planning, housing continued to grow at a fast pace in 2024, with a new record of 37,690 net new … and could signal a few more years of strong annual growth at or near 0.75%, which is a greater rate of growth than the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… failure to uphold inclusivity and diversity. Racial Equity Audit At Chipotle , DiNapoli refiled a shareholder proposal … of an independent third-party audit, joining Amazon, Dollar General, Dollar Tree and Match Group who adopted the pension fund’s proposal …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… process an expense report with the correct expense type or taxable value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal … Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the year ended … services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAgency On-Line Reporting Procedures for Position Realignment for New Fiscal Year
Attachment from State Agencies Bulletin P-983
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-983-attachment.pdfUniform Allowance Payment for CUNY Campus Security Titles for June 2004
Attachment from CUNY Payroll Bulletin No. 201
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-201-attachment.pdfDiNapoli: New York on Better Financial Footing
… ending in 2016 through 2018 average $2.5 billion annually, or 3.7 percent of average projected General Fund revenues, … such as prepayments and shifting spending off-budget or otherwise outside the scope of State Operating Funds. The … that state-supported debt will increase $6.5 billion, or 12.4 percent, from SFY 2013-14 through 2018-19. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing