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DiNapoli: 82 School Districts in Fiscal Stress
… 24 in “moderate fiscal stress” and 50 as “susceptible to fiscal stress.” A total of 90 districts were listed in one … in stress for the entire period and we’re watching closely to see if the limited growth allowed by the tax cap this year … stress,” in “moderate fiscal stress,” is “susceptible to fiscal stress,” or has “no designation.” The eight school …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) … and transparent information. The final user to approve a voucher prior to submittal to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up) (2020-F-29)
To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20f29.pdfIndustrial Development Agencies in New York State
… (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that offers financial … an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the Office of the New York … data, see IDA 2024 | LDC 2024 . For tabular data of what is presented in the dashboard below, see IDA Dashboard …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… New York State Comptroller Thomas P. DiNapoli joined the … Court at Knoxville, TN for stealing $56,352 from the New York State and Local Retirement System (NYSLRS). This … her mother’s death for two years to steal money from the New York State and Local Retirement System,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli: 26 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli's Fiscal Stress Monitoring System. This is a decrease from 59 … taxpayers," DiNapoli said. This is the fifth year DiNapoli's office has assessed levels of fiscal stress in school … that were classified in "significant stress" were East Aurora (Erie County) and Eldred (Sullivan). The seven …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressSelected State Agencies’ Roles in Financial Literacy
… attention to. Studies have shown that Americans across all generations, but particularly younger adults, demonstrate … to deliver comprehensive financial literacy education for all Americans. Toward this end, in its 2020 Annual Report to … that essentially creates a single repository of links to all State agency and authority financial literacy information …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Multiple Client Identification Numbers (Report 2019-S-22 ). About the Program The Department of Health administers …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … in Project Costing to split expenditures systematically for Federal and State share of costs. Are required to set up … to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Many Homeless Shelters in Poor Condition
… including insufficient bedding; and an insufficient number of toilets, sinks and showers. For example: At a hotel … hundreds of people in our community that need a place to sleep. We have more than a dozen local shelters that help … ensure that every New Yorker has a clean and safe place to sleep at night.” Next Steps DiNapoli’s initial audit found …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… with hiding her mother’s death from the retirement system to steal over $50,000. She was wrong and now will be held accountable,” DiNapoli said. “I am grateful to Orange County District Attorney Hoovler and the New York … partnership and sending the message that those who attempt to steal pension benefits will be caught and will face …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… how the state identified out-of-state Medicaid members, and found close to $1.2 billion in managed care premiums that … to confirm that Medicaid members were New York residents and waited too long to recoup improper payments. “Medicaid is a vital program and the single biggest expense in the state budget. We cannot …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli: Financial Viability of OTBs in Jeopardy
… report highlighted that from 2009-2013 the total amount bet on horse racing nationwide fell 11.4 percent, from $12.3 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfService Credit for Tiers 2 through 6
… you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn service credit for your paid public employment with a … employer. You may also be able to receive additional service credit for public employment before you became a …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6