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Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… to its financial plan projects gaps to decline slightly in the coming years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings actions the city plans to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Examination of Unemployment Insurance Benefits 2016 Annual Report
… from 130 New York State employees hired during calendar year 2016. In addition, in calendar year 2016, DOL recovered $342,415 from New York …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160State Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool Integrated Special Class program. Bank … 30, 2014, Bank Street reported approximately $2.3 million in reimbursable costs for the audited cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualState Police Bulletin No. SP-123
… Purpose To provide notification of the procedure for processing the Education Payment. Affected … Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit … Units 07 and 17 who possess or obtain a recognized degree from an accredited and recognized college or university. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Purpose To provide notification of the procedure for processing the … 4L/5C for paychecks dated June 6, 2012 Background Pursuant to Chapter 69 of the Laws of 2009 an annual lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1255
… Retirement System. Affected Employees Employees enrolled in Tier 6 in the NYS Teachers Retirement System (7X) Effective Date(s) … operates on a July Fiscal Year. Effective the first check in July, the Retirement System is updating the participants’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1255-new-york-state-teachers-retirement-system-nystrs-tier-6-contributionExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 $5,606,792 $10,261,800 Investments $13,262,695 $10,467,037 3,485,252 27,214,984 Receivables, net … 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 $10,698,303 $51,705,690 LIABILITIES …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Special Class program and a full-day Special Class in an Integrated Setting program to children with … the 2018-19 school year, QCP served 147 preschool students in the SED preschool cost-based programs. The New York City … June 30, 2019, QCP reported approximately $14.8 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its services …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1149
… and Eligibility Criteria Employees who are Active on the effective date of payment in a BU 02, 03, 04, or 05 … Payment. For seasonal employees who are not Active on the effective date of payment but become Active in a … used when reporting the 2012 Longevity Payment of $500.00 on the Additional Pay page: Earnings Code: LPS Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by … $5,771,008 in reported costs that did not comply with the requirements in the Manual and recommend such costs be …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, … will respond in the future in answer to tariffs by the United States, which would impact certain industries more …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated … Teacher (SEIT) services to children between the ages of three and five years residing in New York City and Nassau … (including Metro Therapy) are reimbursed through tuition rates established by SED based on financial information …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… full-day Special Class, and full-day Special Class in an Integrated Setting programs. For purposes of this … for services under these programs are based on fixed fees. In addition, VOA-GNY operated programs authorized by the … an average of 443 preschool special education students in its cost-based programs each year. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, the … the prosecution of criminal cases and could result in dangerous items, such as drugs and firearms, making their … owners or stolen. Fortunately, law enforcement officials in the municipalities we audited understand the seriousness …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody