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XI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents … of a contract, purchase requisition and/or purchase order in the SFS from a condensed list of code values most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesEssential Plan – Federal Funding and New York
… health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP … the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for Medicaid, Child Health … insurance coverage from Medicaid to the EP, which resulted in a significant increase in coverage in 2025. As of March …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planOpinion 95-32
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … governments, including fire districts. All public deposits in excess of the amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with subdivision 3 of section 10. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… industries," said Canandaigua Mayor Ellen Polimeni. "My thanks to Comptroller DiNapoli for highlighting the many … rooms and craft beverage industries needs for talent. Our thanks to Comptroller DiNapoli for visiting our great …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… more than the program’s maximum allowed incomes and pay a modest monthly surcharge as their only penalty, according to an audit released today by New York State Comptroller … Preservation and Development (HPD) has not done enough to verify that residents are reporting their true income and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… is an open question, however, as employers continue to offer work-from-home options, according to a report released today by State Comptroller Thomas P. … report found that average asking rents showed little change in the early stages of the pandemic, but began to fall …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… changes to funding commitments. However, because the city does not explain what is causing budgetary constraints and how they are … little detail is available in public documentation about what is fueling these cost and schedule overruns. DiNapoli …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAbout Statement No. 67 – Governmental Accounting Standards Board
… Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67New York State Rent Relief Funding: Spotlight on New York City
… Among these, 30 percent were Hispanic, 27 percent were White, 20 percent were Black and 18 percent were Asian. … to the OTDA’s website, although a number of instructional videos were still dated prior to the launch of the … Brooklyn. All five of these neighborhoods are majority non-White and have lower rates of college education than the …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOther Bulletin No. 73
… of this bulletin is to provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. … of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity Payment in October 2023 as … the applicable LLS payment. Note: Prior to October 2023, all LLS payments were processed on the April cycle. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts have broad … or resolution, subject to permissive referendum. (New York State Village Law Section 3-301[2][a]) The local law or … and The local share of the mandatory surcharge collected on handicapped parking violations (currently $15). The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsImproper Episodic Payments to Home Health Providers (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. Effective May 1, … audit covered the period from May 1, 2012 through December 13, 2015. Our audit identified $16.6 million in improper … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … Government- Wide Reporting Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Criminal History Background Checks of Unlicensed Health Care Employees
… to adequately safeguard patients through requests for required criminal history background checks when hiring … History Record Check (CHRC) Legal Unit, is responsible for conducting criminal history background checks of … staff have reviewed and perfected. Other Related Audit/Report of Interest Department of Health: Nursing Home …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesState Comptroller DiNapoli Releases School Audits
… Central School District , King Center Charter School , New Hyde Park-Garden City Park Union Free School District and the … data backup and password security management. New Hyde Park-Garden City Park Union Free School District – Bank … Central School District King Center Charter School New Hyde ParkGarden City Park Union Free School District and the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits