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NYS Common Retirement Fund Reports Second Quarter Results
… 2018, with an estimated value of $213.2 billion, according to New York State Comptroller Thomas P. DiNapoli. "The Fund … the state pension fund is prudently diversified to smooth out the stock market rollercoaster, and maximize … reporting in 2009 as part of his on-going efforts to increase accountability and transparency. Quarterly rates …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsState Agencies Bulletin No. 2072
… Employees in Bargaining Unit 06 or Bargaining Unit 46, on the eligibility date (pay period end date of the period … Empl Work Percent on the Job Data/Job Information page in effect prior to the leave. All other employees, including … receive an amount based on the employee’s percentage in effect on the eligibility date. The full payment amount is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedService Diversions for Maintenance and Capital Projects
… public. Whenever commuters are expected to be affected by a planned diversion, Public Affairs is responsible for … The annual Outage Plan for service diversions was reduced by 1,483 days (29 percent) in 2009 and 1,655 (35 percent) in 2010. These revisions were not approved in writing by executive management. Substantial changes such as these …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… Objectives To determine whether UnitedHealthcare (United) paid claims … correlate with the date of the service on the claims, and to calculate the corresponding financial impact. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the procurement of professional services. Seek competition for 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors totaling … Key Recommendations Develop policies and procedures for procuring and awarding professional service contracts …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – … with the inflow and outflow of resources that affect a fund’s operating statement. The operating statement of a proprietary fund focuses on changes in economic resources, much like that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusThe Deficit Shuffle, April 2010
The General Fund is the main operating fund of the State and is traditionally used to measure the State’s projected budget deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-deficit-shuffle-2010.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14, November 2011
This Report on Estimated Receipts and Disbursements is intended to facilitate continuing discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2011-14.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2010-11 through 2012-13, November 2010
This report on Estimated Receipts and Disbursements is intended to facilitate continuing discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2010-13.pdfReport on the State Fiscal Year 2016-17 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget Financial Plan reflects the State’s commitment to increase funding for education, health care, transportation
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2016-17.pdfDutchess County – Court and Trust Funds (2014M-293)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Livingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Subway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides … structure, and other factors; and where Transit fails to meet the wait assessment, whether it determines the causes …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentCollege at Buffalo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses … records prior to July 1, 2008. The travel expenses for the one College employee selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfColumbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Contract Advisory No. 25
… centrally organized Since the launch, 41 agencies have signed up for EDSS access and are actively using the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState University of New York Upstate Medical Center – Selected Travel Expenses
To determine whether the use of travel monies by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … a thorough audit of claims before payments are made. Have an independent public accountant conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations