Search

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus

State Comptroller DiNapoli Releases Audits

… (2021-S-18) The New York State Health Insurance Program (NYSHIP), administered by Civil Service, provides health … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-audits

State Police Bulletin No. SP-111

… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date(s) Payments may be submitted for Pay Period 4L/5C, paychecks dated June 10, 2009 Background For eligible employees in Bargaining Units 07, 17 and 62 who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-association

State Comptroller DiNapoli Releases Municipal Audits

… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits

Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual

… the ages of three and five years. For purposes of this report, these programs are collectively referred to as the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursable

Administration of the Contract With the Postgraduate Center for Mental Health

… Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest providers of … all contract costs and serves as a cost claiming document for program reimbursement. At the end of each contract year, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health

New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual

… $312,897 in personal service costs and $464,004 in other than personal service costs. Specifically, such costs … for-profit entity (a non-SED program); $21,591 in travel expenses that were either inadequately supported or …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manual

SUNY Bulletin No. SU-302

… the retention payment: Earnings Begin Date: Effective Date from above based on the Pay Period the payment is processed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employees

Area #8 – Online Banking – Information Technology Governance

… online banking controls can be found in the Office of the State Comptroller’s publication entitled Local Government …

https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits

DiNapoli Releases New Tool for Monitoring NYC 311 Complaints

… service requests over the past five years. “New Yorkers are increasingly contacting 311 to report lack of heat and … by neighborhood. Being able to see where complaints are heaviest by type and location should make it easier for … Neighborhoods like Downtown Brooklyn and Long Island City are seeing triple-digit complaint growth as residents report …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaints

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to … percent) and Valero Energy (51.6 percent). "Investors have made it clear that they are concerned about political …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

Unified Court System Bulletin No. UCS-266.2

… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payroll

DiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High

… billion in 2022, setting a new record, according to a report released today by State Comptroller Thomas P. … the size of the workforce spurred longer hours on the job for many. However, overtime is not a long-term substitute for … Trends During the 10-year period, the average annual number of employees working for the state, excluding SUNY and …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-high

DiNapoli: City of Corning Audit Details Stolen Funds

… Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and … the audit findings and indicated they have already taken a number of steps to address the Comptroller’s recommendations … response is included in the final audit. For a copy of the report visit: …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-funds

Hispanic Heritage Month Reception

… Heritage Month by honoring prominent members of the Latino community. This year's reception will include a fireside chat … Assistant Chief of Operations at the Port Authority of New York and New Jersey. The live stream of the event has ended, …

https://www.osc.ny.gov/events/hispanic-heritage-month

NY State Comptroller Announces Appointment of Emerging Managers Director

… New York State Comptroller Thomas P. DiNapoli today announced the … (Sly) McClearn as director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. He was appointed …

https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-director

Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)

… in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report … Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable … did not encourage Linden Plaza officials to make purchases at competitive prices. The Rules did not require competitive …

https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-follow