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XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial … capital assets including infrastructure subject to defined levels of materiality are included in the States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingEconomic and Demographic Trends – 2021 Financial Condition Report
… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline … employment. New York City lost the highest percentage of jobs of any region (11.1 percent) while the Capital Region … and business services and transportation, trade, and utilities—together make up 26.0 percent. New …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsCustodial Service Contract Procurement and Oversight
… potential vendors ahead of awarding a contract, it allowed only 5 business days for any interested parties to respond. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool … for separate accounting for individual fund receipts and disbursements AND the pooling of cash assets of the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipSelected Aspects of Bus Procurement
… maintains a fleet of about 5,585 buses operating out of 28 depots and serviced at two maintenance facilities. … Maintenance, Procurement and Contracts. The MTA purchased 2,278 buses for $1,148,699,434 during the period of January …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked required financial … information and financial feasibility analyses, according to a new audit from State Comptroller Thomas P. DiNapoli. … selection and monitoring, there’s little accounting for the benefits the public gets from these tax breaks and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… states having a positive balance of payments for the first time in the history of this report. For New York, funding … and continued state access to such funding beyond this time period, outcomes in the balance of payments similar to … year. Federal budget deficits (or surpluses) change over time, depending on many factors including shifts in the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Medicaid Payments for Excessive Dental Services (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … of implementation of the six recommendations included in our initial audit report Medicaid Payments for Excessive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… 31001 Abandoned Property OSC Use – To record transfers from the State’s Abandoned Property Fund pursuant to §95 of … business activities or professional licenses. 31302 Yes Alcoholic Beverage Control License and permit fees collected … and traffic law violations. 31406 Yes Fines/Penalties – Non Court Fines or penalties collected by State agencies that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsIncarcerated and Death Matches
… and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants … 2017. We also matched the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to … and other service charges the New York State Insurance Fund NYSIF made on beh …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesOversight of Homeless Shelters
… responsible for monitoring Local Districts’ oversight and inspection of uncertified shelters, and for ensuring they … oversight of uncertified shelters, to ensure that inspection violations are addressed properly and timely and … and dangerous risks to shelter residents’ health and safety. These included fire and safety violations, rodent and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the first quarter of 2020. “Although collections remain down compared to last year, there are signs of improvement as … 2020 through March 2021, statewide local collections are down by 11.8 percent or $2.2 billion. Despite the … from April to June 2020, when many businesses were shut down during the first wave of the COVID-19 pandemic and many …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Essential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New York’s residents, with the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesOpinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs … purpose of these programs is to facilitate the recruitment and retention of volunteer firefighters, through the payment …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3An Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… P. DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New … a deceased acquaintance. Christy Gibson, of Smith County, Texas, was indicted by Texas prosecutors and charged with one count of theft after … Thomas P DiNapoli announced the indictment of a 53yearold Texas woman for allegedly stealing more than $65000 in New …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller … amNewYork yesterday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Savings Program accounts tax deductible* but now lower fees, higher maximum balances and the elimination of the $25 minimum contribution fees make it easier to save for continuing higher education. … age. In addition to the new investment options, program fees were reduced in September. The total asset-based fee for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefits