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Implications for the Future – 2022 Financial Condition Report
… the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the trajectory … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… many small businesses, the pandemic quickly resulted in revenue decline. According to the Census Bureau, 77 percent … York’s small businesses reported a decrease in revenues, sales or receipts, not including financial assistance or … agreed to recognize an additional $2.5 billion in tax resources in SFY 2020-21 and SFY 2021-22 as part of the …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of … prior semesters. In addition, 13 of 25 officials said they do not offer online or hybrid courses (courses encompassing both classroom …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli: NYC Finances Gain Stronger Footing
… are rolled back and federal relief and stimulus funds make their way through the region,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office for the Aging (OFA): … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Financial Condition Improving
… New York state’s short-term financial condition continues to improve and the state has built on its reserves, but the … broad statutory authority on some spending, according to an analysis released today by State Comptroller Thomas P. … of concern include the adequacy of statutory language to ensure settlement monies will be spent as intended. The …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit. Department of Health (DOH): Long Island Association for AIDS Care (LIAAC) (2017-BSE6-0) For …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… to a report on the city’s Financial Plan released today by State Comptroller Thomas P. DiNapoli. “The city’s budget gaps … the city expected city-fund revenue to decline in FY 2024 by nearly 3%, but business and personal income tax came in …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… without disabilities, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The Comptroller … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfUnified Court System Bulletin No. UCS-335
… Citywide Association of Law Assistants SA Communications Workers of America SD Assoc of Supreme Court Reporters within … Increase: Represented and Unrepresented employees with a Comp Rate Code of ANN who are in a graded position (Grade … in Department 05680 (New York City’s County Clerk Current Payroll) are determined pursuant to Chapter 491 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-335-april-2024-state-new-york-unified-court-system-ucs-salaryOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … Personal Internet use was found on computers. Network and application user accounts were not properly managed. No …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfFare Revenue Considerations for the Metropolitan Transportation Authority
… MTA Faces Substantial Gaps That Will Require Cost and Revenue Solutions Even before the pandemic, the Metropolitan … annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known budget risks, and … or reducing expenses. Current MTA projections anticipate annual average spending growth of 3 percent compared to 4 …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authority