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State Comptroller DiNapoli Releases Audits

… examinations have been issued. New York City Department of Housing Preservation and Development (HPD): Purchasing … Claiming of Depreciation Expenses (Follow-Up) (2018-F-11) An initial audit report found OASAS was not effectively … for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 702

… units in a fiscal year where the percentage increases for the bargaining units differ, the salary in the new … that was paid during the fiscal year minus the raise. For example: An employee is promoted on February 25, 2006 to … the raise. The next step is to apply the percentage for the promotion and the 3% raise that was in effect for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-units

Public Authorities – 2021 Financial Condition Report

… public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities

Public Authorities – 2022 Financial Condition Report

… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities

State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement

… amount in reserves of nearly $4 billion, when combined with the $4.5 billion set aside in the RHBT, would represent …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreement

Elementary and Secondary Education – 2022 Financial Condition Report

… on the National Assessment for Education Progress (NAEP) math test in 2019 and ranked 40th in the nation. Eighth …

https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-education

Comptroller DiNapoli Releases State Audits

… vehicle fleet, as directed in the commission report. As a result, there has been relatively little progress in … Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-26) An initial audit report issued in August 2013, determined … administer certain financial aspects of the contract. As a result, CUCS overbilled DOHMH by about $1.06 million during …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits

DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges

… affect the others, according to a review of the city’s financial plan released today by New York State … nation,” DiNapoli said. “Without additional federal budget relief, the City will need to make hard choices to ensure … balance in the current fiscal year and to close next year’s budget gap.” More than 944,000 jobs were lost in March and …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges

Village of Churchville – Financial Management (2025M-128)

… fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … one-time expenditures and other uses. As of February 28, 2025, the Village’s unrestricted fund balance totaled … percent maximum limit by 14 percentage points in the 2025-26 fiscal year budget. In addition, for the sewer fund’s …

https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128

State Agencies Bulletin No. 808

… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated … may be submitted in Pay Period 26, paychecks dated 4/16/08 Administration Extra Lag (49xxx) and 4/24/08 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonal

State Agencies Bulletin No. 868

… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… Determine whether the former Town Comptroller Comptroller adequately performed the financial …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Cazenovia Central School District – Financial Condition (2015M-327)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … set aside over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: Medicaid Program – … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-audits

DiNapoli Releases Executive Budget Report

… in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the State … $9 billion in SFY 2025-26, and $7.5 billion in SFY 2026-27. The gaps result from reduced estimates of tax … the proper balancing of short-term need with long-term sustainability. Increased transparency on the planned use of …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-report

Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal … To determine whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR …

https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual

XVI.3.K Interim Reporting – XVI. Financial Reporting

… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB Codification Section 2900 … reports will be obtained and applied using the same accounting principles, methods and practices used to prepare … Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reporting

Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manual