Search
Report on the State Fiscal Year 2011-12 Enacted Budget, May 2011
The severity of the recent major recession and the fragile economic recovery have made forecasting difficult for states.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2011-12.pdfReport on the State Fiscal Year 2010-11 Enacted Budget, September 2010
As with other states, New York State has struggled with the lasting effects of the nation’s longest recession since the Great Depression of the 1930s.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2010-11.pdfImpact of the ‘Fiscal Cliff’ on New York State, December 2012
Absent Congressional action, significant revisions to federal tax and spending policies are scheduled to take effect in January 2013.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-cliff-2012.pdfReport on the State Fiscal Year 2018-19 Executive Budget, February 2018
Recent changes to the federal government’s spending and tax policies are driving immediate budgetary challenges for New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2018-19.pdfReport on the State Fiscal Year 2010-11 Executive Budget, February 2010
The Executive has proposed a spending plan that relies heavily on recurring spending cuts and revenue actions to produce a cash balanced budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2010-11.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfAnnual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionPublic Health – 2022 Financial Condition Report
… Medicaid spending grew by $5.2 billion (22.9 percent) to $27.7 billion in SFY 2021-22, its highest level ever, due in part to higher enrollment levels impacted by federal restrictions … with a State share total of $1.7 billion from SFY 2021-22 to SFY 2022-23. Nearly 9 Million New Yorkers Benefited from …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXVII.4 Questions – XVII. Lapsing Appropriations
… regarding contract transactions that will utilize lapsing funds to the Bureau of Contracts at (518) 474-4622. Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsXII.6.O Paying Retainage – XII. Expenditures
… Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage of contractual payments until … Process and Document Preparation: COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract … processing the voucher, the Business Unit should refer to the appropriate purchase order in two lines: one to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainagePublic Health – 2021 Financial Condition Report
… spending is further influenced by the continued deferral of certain Medicaid payments with a State share total of $1.7 … requiring one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … (17.8 percent) to $4.6 billion. In SFY 2020-21, federal funds covered 98.6 percent or $4.5 billion in Essential Plan …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthII.4.B Basis of Accounting – II. New York State Financial Accounting
… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingX.4.C Contacts – X. Guide to Vendor/Customer Management
… needs to update its contact information, the agency must direct the vendor to the New York State Vendor Self-Service … not have a Vendor Self-Service account, the agency should direct the vendor to contact the SFS Helpdesk at 855-233-8363 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… 463 2 NYCRR 8.2 IRS Revenue Ruling 99-7 Guide to Financial Operations REV. 12/28/2021 … Generally the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfOpinion 90-39
… the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of … Law, §10(1)(i) and (ii)(a)(9-a) relates only to the town's property, affairs or government, and to fees and charges …
https://www.osc.ny.gov/legal-opinions/opinion-90-39