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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfState Agencies Bulletin No. P-505
Lump Sum Payment of Compensatory Overtime to M/C Employees for Hours Worked in Excess of 40
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-505.pdfChildhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfLetter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… Conservation (Department) has adequate procedures in place to accurately capture the Title V Operating Permit … Program’s (Program) revenues, expenditures, and changes in fund balance. We also sought to determine whether … our audit pursuant to the legislative mandate included in Section 72-0303(6) of this Law. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW, §206-a; GENERAL CONSTRUCTION LAW, §24; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(3): A non-charter county must keep …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli Expands State Pension Fund's In-State Investment Program
… companies and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third largest public pension fund in the country, is one of the first to … New York’s state pension fund is now one of few public pension funds across the country offering multiple …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children … 30, 2014. About the Program AMC is a New York City-based not-for-profit organization authorized by SED to provide … AMC failed to provide certain key documents it should have retained to support the expenses claimed on its annual …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualNew York Youth Jobs Program (Follow-Up)
… Objective To assess the extent of implementation of the five … The New York Youth Jobs Program (Program), established in 2011, is intended to create jobs and spur economic growth … for verifying youth eligibility, and Tax and Finance could do better to ensure that the tax credits granted are accurate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOversight of Career and Technical Education Programs in New York State Schools
… career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and … and what the Department, school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance … 2020. About the Program CTE prepares students to succeed in future careers by introducing them to workplace …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsDiNapoli Report Examines State School Aid Trends
… within the budget,” said DiNapoli. “As the start of a new fiscal year approaches, this report is intended to … Over the past decade, school aid has averaged 23.6 percent of state-funded expenditures. The Division of the Budget projects this share to increase to 25.6 percent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making … DiNapoli’s office has conducted a series of audits on this issue with similar results. “Medicaid provides vital … procedures, this audit shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesOverview – XI. Procurement and Contract Management
… to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … Printing, Miscellaneous Services and Equipment of this Chapter, provides information related to the quick procurement process for submission of those types of quick contracts to OSC for approval. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Omni’s CFR for the fiscal year ended June 30, 2015 and certain expenses … years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized by … Department of Health Early Intervention program. However, payments for services under these programs are based on fixed …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2 fiscal years ended June 30, 2017. About the Program CCC is a New York City-based proprietary organization authorized … Class Program. For purposes of this report, this program is referred to as the cost-based program. Payments for …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) … by Handicapped Childrens Association of Southern New York Inc on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in … Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide education services—Preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Class in an Integrated Setting. For the purposes of this report, these programs are collectively referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, … years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in … that use LRI’s preschool special education services pay tuition to LRI using reimbursement rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. … ventilation services. Key Finding We identified $975,795 in overpayments on 32 inpatient claims that reported 96 … duration of mechanical ventilation services that hospitals claim. … To determine whether Medicaid overpayments were made …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services