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II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … is used for budgetary purposes. For additional information on the basis of accounting, see Chapter XVI, Section 3.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingPublic Health – 2021 Financial Condition Report
… Enhanced Federal Funding Helps Lower State and Local Medicaid Spending; Overall Spending Decreases … spending by $4.1 billion (15.4 percent) to $22.5 billion and local Medicaid spending by $693 million (8.3 percent) to … legislation shifted $3.4 billion in State Medicaid costs and $754 million in local Medicaid costs to the federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthPublic Health – 2022 Financial Condition Report
… Record High of Nearly $84 billion, an 11 Percent Increase State Medicaid spending grew by $5.2 billion (22.9 percent) … billion from SFY 2021-22 to SFY 2022-23. Nearly 9 Million New Yorkers Benefited from Medicaid, Essential Plan or Child … grow to over 1.2 million by March 2025. In April 2015, New York State joined Minnesota to become the only states in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXVII.4 Questions – XVII. Lapsing Appropriations
… to the Bureau of State Expenditures Customer Service Help Desk at (518) 474-4868 or by e-mail at [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… H+H finalized revenue and expenses for FY 2024, it had only achieved $170 million of what it anticipated receiving … efficient lab practices. But those initiatives generated only $45 million in savings, 4% of the total savings achieved …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingOpinion 91-41
… or special law", it has been held that this language only applies if submission of a proposition to the electorate …
https://www.osc.ny.gov/legal-opinions/opinion-91-41New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… Expectations are that the impact of these events will only get worse. We are encouraged by the Biden …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeFood Insecurity Persists Post-Pandemic
… low-income individuals and households supplement their grocery budgets and afford healthy foods. Gross monthly … of online food delivery and providing incentives to bring grocery stores and healthy food to food deserts. In addition, … food at home refers to total expenditures for food at grocery stores (or other food stores) and food prepared by …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkPreliminary Report on the State Fiscal Year 2014-15 Enacted Budget, April 2014
The State ended SFY 2013-14 in its most favorable financial position in years.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2014-15.pdfReport on Estimated Receipts and Disbursements - State Fiscal Years 2009-10 through 2011-12
This report 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-2009-12.pdfReport on Estimated Receipts and Disbursements - State Fiscal Years 2008-09 through 2010-11
This report is intended to facilitate preliminary discussion of the State’s economic condition and the upcoming budgt for SFY 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2008-11.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
Report on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-23-26.pdfThe Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2024-25 through 2026-27
Report on Estimated Receipts and Disbursements – State Fiscal Years 2024-25 through 2026-27
https://www.osc.ny.gov/files/reports/pdf/budgets-receipts-disbursement-24-27.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.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14)
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdf