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Public Authorities – 2021 Financial Condition Report
… public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… amount in reserves of nearly $4 billion, when combined with the $4.5 billion set aside in the RHBT, would represent …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … infrastructure and institutions, extensive road systems and educated workforce. The state’s and region’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsDiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System has designated 25 municipalities across the state as fiscally stressed . This … marks the third-straight decline in the overall number of municipalities listed in stress. The number of local … the results may be encouraging in some areas, there are municipalities that should focus on near-term financial risks …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… vehicle fleet, as directed in the commission report. As a result, there has been relatively little progress in … Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-26) An initial audit report issued in August 2013, determined … administer certain financial aspects of the contract. As a result, CUCS overbilled DOHMH by about $1.06 million during …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… job loss since the Great Depression. The unemployment rate, which had fallen to a record low of 3.4 percent in … risk is the expectation of $1 billion in recurring labor savings. While the city reduced the budget for police … year, it has not yet presented a plan to realize the savings. It also remains to be seen whether the city’s …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesVillage of Churchville – Financial Management (2025M-128)
… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled … percent maximum limit by 14 percentage points in the 2025-26 fiscal year budget. In addition, for the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… services to a large portion of city residents that receive subsidized care through Medicaid, Medicare and the Essential … approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, … $114 million annually, inclusive of the federal matching rate. Since the release of its May 2025 Plan, the U.S. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Agencies Bulletin No. 808
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated … may be submitted in Pay Period 26, paychecks dated 4/16/08 Administration Extra Lag (49xxx) and 4/24/08 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… Determine whether the former Town Comptroller Comptroller adequately performed the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Cazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal … To determine whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid claims … and other health insurance plans. An individual’s Medicaid eligibility and enrollment information is transmitted from … system relies on the information sent by NYSOH to update eligibility and enrollment data necessary to make appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… same month, a Transaction 4 row will be required for each code. When submitting an adjustment, your adjustment should … adjustment report rather than uploading a file. You may find this easier if you are correcting a single record or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedXVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 … reports will be obtained and applied using the same accounting principles, methods and practices used to prepare … Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-294
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge’s or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-court