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Elementary and Secondary Education – 2022 Financial Condition Report
… the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most … which data are available, New York State led all states in per-pupil disbursements for public elementary and secondary … at $25,519 according to the U.S. Census Bureau. New York’s per-pupil spending rose 1.6 percent from the previous year …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… up the Mid-Hudson region. Much of the region is suburban, with greater development near the Hudson River. The area … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … in 2014 included a mix of hospitals and other health care providers, big box and major grocery retailers and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… bargaining unit. The prior bargaining unit received an $800 raise on April 1, 2007. The employee’s new bargaining … new salary is calculated by removing the April 1, 2007 $800 raise from the employee's salary, applying the promotion …
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
… cities and nine towns, marks the third-straight decline in the overall number of municipalities listed in stress. The number of local governments considered to be in "significant fiscal stress," however, more than doubled …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… 2013, determined the New York State Health Insurance Plan (NYSHIP) made improper payments totaling $137,459 to Davis …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… the Village’s unrestricted fund balance totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 in the general fund and $397,827 in the sewer fund. Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the COVID-19 pandemic on their budgets and a … New York City New York state and the Metropolitan Transportation Authority all need …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank … which $214,871 were highway fund expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within 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-327State Agencies Bulletin No. 808
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Audits
… through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling … because hospitals misinterpreted state regulations and billing guidelines, did not properly submit Claim Adjustment … in addressing the issues identified in the initial audit report, implementing two recommendations and partially …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… County, serving students from nine counties in Central New York. Among other programs, Racker provides preschool …
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
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services … families, and small businesses can search for and enroll in Medicaid and other health insurance plans. An individual’s … claim payments. If this information is not sent in an accurate and timely manner, eMedNY is at risk of making …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthLong Island Workforce Housing Act (2015-MR-4)
… and policies to require all developments that exceed zoning density to be compliant with the Act. Ensure that fees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Making Adjustments to Earnings and Days Worked – Enhanced Reporting
… information needs to be adjusted. Completed Adjustment Reports can be emailed as attachments to NYSLRS Employer … NYSLRS employers use adjustment reports to correct earnings or days worked Adjustments are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedXVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2018, Little Meadows reported approximately $10.2 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2018, we identified $395,644 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $192,089 in …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… victim to become his live-in caregivers. The victim, whose wife had died many years before and had no other direct …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerUnified Court System Bulletin No. UCS-294
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Judges … salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-court