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Contract Advisory No. 19
… order to OSC for review, a contract transaction with an OP prefix must be created in the SFS to represent the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … notes identified a lack of face-to-face meetings or in-home visits, delays in developing support plans, and annual …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… billion in state fiscal year (SFY) 2017-18, up 3.8 percent from the current year. These figures include federal aid … projected to rise by $1.4 billion, or 2.6 percent, in the coming year and by $4.2 billion through SFY 2020-21. DOB … current fiscal year are projected to total $6.8 billion, down by $2.1 billion from a year earlier. They are projected …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… the nation’s largest program helping households obtain food, would increase costs to state governments, limit … recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. Almost 3 million New … 2025. “The state has made meaningful efforts to reduce food insecurity, but it will be hard-pressed to expand or …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… by DiNapoli’s office found discrepancies in the Kartway bank accounts and an investigation was commenced. DiNapoli’s … stopped depositing any revenue into the Kartway’s bank account. In all, it was determined that Chris Emmons … The investigation further revealed that although a drawing was never held due to the COVID-19 pandemic, Chris …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… hospice care covered by Medicare. This audit covered the period January 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or … and Medicare (referred to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June … the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOpinion 88-23
… of construction company) -- Exceptions (no exception for emergency situations) GENERAL MUNICIPAL LAW, §§801(1)(b), … interest provisions of General Municipal Law, article 18 for contracts entered into in emergency situations. This is …
https://www.osc.ny.gov/legal-opinions/opinion-88-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC … MetroPlus Health Plan is a prepaid health services plan and a wholly …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Comptroller DiNapoli Releases Audits
… Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses (Follow-Up) … An initial audit released in July 2016 determined that United HealthCare (UHC) and Amerigroup made improper and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsPublic Authorities – 2021 Financial Condition Report
… Enacted Budget for State Fiscal Year 2021-22: Increased bonding authorizations for 24 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $22.1 billion, or 15.4 percent over …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Enacted Budget for State Fiscal Year 2022-23: Increased bonding authorizations for 27 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $21.7 billion or 13.2 percent over …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… deposit to its recently established Rainy Day Fund (by $750 million since April, which will increase the balance to nearly $2 billion); the balance held in the RHBT (by $750 million, to $4.5 billion); and the city’s general reserve …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementElementary and Secondary Education – 2022 Financial Condition Report
… $2.7 billion. In school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… growth in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, … Property taxes paid are among the highest in the state and electricity costs more than in areas north of the region. … existing strong industries, like health care and retail distribution centers, and trying to encourage new …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Agencies Bulletin No. 702
… with information and procedures regarding the calculation of affected employees’ salaries. Affected Employees Employees … Date(s) Immediately Background Pursuant to Section 130 of the Civil Service Law and Chapter 317 of the Laws of 1995, when an employee has movement between …
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
… with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages … and Watervliet; and the towns of German Flatts, Oyster Bay and Parish have received the highest designation … that examines fiscal stress trends, DiNapoli noted Long Island and the Mid-Hudson Valley had the largest percentages …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… Thomas P DiNapoli announced the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsVillage of Churchville – Financial Management (2025M-128)
… balance, which represents the difference between revenues and expenditures accumulated over time. Fund balance should … to ensure financial stability, maintain essential services and be transparent with residents and taxpayers. Effective management helps protect a village …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128