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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… event is a law or regulation) Asset’s remaining useful life Estimated ARO liability Method/assumptions used to … by agencies to record an ARO liability and a corresponding deferred outflow of resources, which is amortized over the remaining useful life of the asset. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsRefunding Local Debt
… including the risk to the issuer of any derivative or hedge transactions undertaken in connection with such sale. …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… school districts are providing the required services for students learning English, according to an audit released today by State … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and … school districts are providing the required services for students learning English according to an audit released …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… or nearly $604 million compared to the same quarter last year, according to a new report issued by State Comptroller … the first time since March 2021 that the overall monthly year-over-year growth dipped below double-digits. “Local sales tax … or nearly $604 million compared to the same quarter last year according to a new report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Division of Housing and Community Renewal Bulletin No. DH-132
… automatic processing of the DC 37 Non-Pensionable Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who … automatic processing of the DC 37 NonPensionable Lump Sum Payment and to provide processing instructions for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpOpinion 90-16
… -- Employment Contracts (member of county board of health retained by county health department) -- Medical Services (member of county board of health retained by county health department) HEALTH AND … Whether an unpaid member of the board of health of a noncharter county would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Medicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… General (OMIG) resulted in nearly $300 million in pharmacy claims that Medicaid never tried to recover from … overpayments are appropriately recovered; An assessment of pharmacy claims that were billed to TPHI carriers but did not … third-party liability recovery process for managed care pharmacy services and implementation of corrective actions …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… an Executive Order on Financial Literacy in 2019 directing my office to identify ways to enhance New York State … that can be applied in the future. The importance of learning personal finance can’t be underestimated, and I’m …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts … are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOpinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the authority of the State Comptroller to obtain information relative to potential …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Consent to New York Jurisdiction and Release (RS6452)
A notarized Consent to New York Jurisdiction and Release form lets NYSLRS accept an out-of-state domestic relations orders (DRO).
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6452.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… required services, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Lead … receiving required services according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… far economic benefits appear to be modest. Spending to Market Gaming Far Outweighs Treatment for Gambling Problems … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening … The New York State Department of Environmental Conservation DEC should improve oversight …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more … Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the … The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsEconomic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdf