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XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York … Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 1922
… processing of the April 2020 Lifeguard Retroactive 2% Salary Increase. Affected Employees Employees in the … Retroactive 2% Salary Increase as follows: If the employee meets the eligibility criteria and has a Payroll … GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax Information These monies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and plans to bring the system into a state of good repair, but it could be forced to add debt or … capital program. Ongoing efforts by the U.S. Department of Transportation to cancel federal approval of congestion pricing and possible cuts to anticipated …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… infrastructure investments, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit … county. The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure … infrastructure investments according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Comptroller DiNapoli Releases Audits
… fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) establishes proof of residency requirements for students charged the in-state …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… tough issues, according to a report released today by State Comptroller Thomas P. DiNapoli. The report also … fund sweeps, and abandoned property transfers, reliance on federal assistance, and the gap risk associated with the … $24.6 billion in the latter year; Includes an increase in aid to public schools of $807 million to $21.9 billion on a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … be detected or corrected. For access to state and local government spending and more than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2010-4
… implied therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; … ambulance companies to receive "back-up" services ( see New York State Assembly Mem in Support of Legislation, Budget …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Wadsworth Center Environmental Laboratory Approval Program
… (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing … (NELAP). ELAP standards conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsFunctional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, … MDS’s Programs are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE … ceased providing SED-funded special education programs as of September 2014. Key Findings For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… and coinsurance that Medicaid would be obligated to pay under the fee-for-service (FFS) method of payment, the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… costs totaled more than $50 million, nearly $9 million over budget. State Education Department (Preschool Special … Department to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over … had yet to materially recover the overpayments. Homes and Community Renewal – Housing Trust Fund Corporation – …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… the dissemination of health care information, including public access to such information. However, auditors found a … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsOpinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… 2014-15 school year, Bilingual served about 171 students in its SEIT program. In addition to the SEIT cost-based program, Bilingual … 30, 2015, Bilingual reported approximately $8.9 million in reimbursable costs for the SEIT cost-based program. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years at four different locations. AFI is reimbursed for these services through rates set by SED. The reimbursement rates are based on … included: $164,406 in personal service costs consisting of $157,881 in costs that were not appropriately allocated to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented … The School provides special education services to New York City children between 6 and 21 years of age. The School is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1877
… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year … year. Affected Employees Employees enrolled in the New York State Deferred Compensation Plan are affected. … Questions regarding this bulletin may be directed to the New York State Deferred Compsensation Plan or by calling the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021