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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … Examples from GASB Statement 34 Sample City Statement of Revenues Expenditures and Changes in Fund Balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Services (CMS) defines outpatient care provided in a hospital as care that a patient receives, typically in the … or observation room, without being admitted to the hospital as an inpatient, even if the care takes place … on inpatient claims with patient stays less than 24 hours (“short-stay”) to identify high-risk claims that could …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Agencies Bulletin No. 1728
… request agency action and explain the use of the New York Retiree Indicator Affected Employees New York State employees … of State Payroll Services has activated the New York Retiree Indicator to identify retirees of a NYS public … Agencies must immediately begin using the New York State Retiree Indicator for all new rehired retirees. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorElementary and Secondary Education – 2021 Financial Condition Report
… teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of elementary and secondary education students were still learning remotely, either fully … Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationArea #12 – Information Technology Contingency Planning – Information Technology Governance
… are inevitable. A disruptive event could include a power outage, software failure caused by a virus or malicious …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMonitoring of Construction Management
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements and if the oversight and administration costs associated with carrying out this function are supported and related
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementCity of Yonkers – Budget Review (B18-6-6)
… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at … Fund, announced today. “The state pension fund continues to help New York’s small businesses expand and excel,” DiNapoli said. “We’ve joined with major banks to provide the financing New York’s start-up companies need …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… state. With increased danger due to aging infrastructure, weather events triggered by global warming and the threat of … a rating, or assign a condition rating of "unsound" based on lack of information. The ratings range from "unsafe," … To find local data on dams across New York, go to: …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. When …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareElementary and Secondary Education – 2022 Financial Condition Report
… for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year … Progress (NAEP) math test in 2019 and ranked 40th in the nation. Eighth graders in New York also scored slightly below the national average, but ranked 27th in the nation. …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… by approximately $298,100 in the main operating funds. Henrietta Fire District – Distribution of Foreign Fire …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 159
… Purpose To explain the use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … To explain the use of the new deduction code 374 Property and Casualty insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01Payroll Improvement Project Bulletin No. PIP-008
… in Payroll Bulletin PIP-003 - Payroll Improvement Project – PS Query Updates and Migration . Job Aids and Other … this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin PIP-008” in the … Payroll Improvement Project Bulletin No PIP008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Middletown Employee Charged With Theft
… Kevin P. Bruen said. “This case involved a public employee who stole from taxpayers for his own personal …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… if a more severe recession or sharper declines in the stock market occur, which could lower tax revenues by more … including sharp declines and continuing volatility in the stock markets; monetary policy efforts by the Federal Reserve … unable to rule out a more severe recession or sharper stock market declines; if either occurs, the revenue outlook …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactDiNapoli Releases April Cash Report
… totaled $8.6 billion, an increase of 21.4 percent from last April, primarily due to an increase in Personal Income Tax … Thomas P. DiNapoli. “April tax collections rose sharply from the previous year, but the outlook is for more moderate … collections totaled $86 billion an increase of 214 percent from last April primarily due to an increase in Personal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… the New York State Common Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that have no women on their boards. In situations where a company has just … also announced agreements with four Fortune 500 companies to formally include gender and racial diversity in their …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152