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Enacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfOpinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… administered by the State Comptroller who is responsible for the disposition and recording of tax receipts pursuant to … and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s … on 501Cs, colleges and universities, and charitable trusts for income earned from activities not related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases School District Audits
… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … could not be found. Northport – East Northport Union Free School District – Extra-Classroom Activity Fund (Suffolk … taxes may have been higher than necessary. Wyandanch Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Westchester County) District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for the audit period and reviewed all of their time records … and the CEO signs checks. The lack of adequate controls increases the risk for disbursements to be made for …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 783
… that is work-related, the employee is placed on either Short or Long Term Disability after accruals are charged. … who have Workers’ Comp disabilities and must be placed on Short or Long Term Disability per Civil Service Attendance … an employee on Leave Without Pay: Action New Reason STO (Short Term Disability) WCL (Workers Comp IPP) LTO (Long Term …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… methodology in an effort to pay providers more accurately for their services. APG claims are reimbursed based on … million in actual and potential overpayments to providers for services that exceeded Medicaid service limits. For example, Medicaid limits dental exams to two times per …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, 2014. Background In 1990, … prescription costs. Since January 1991, the State of New York has been able to recover a portion of Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careOversight of International Offices
… companies. The International Division helps businesses increase exports and expand visibility of their business in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-offices