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About this Report – 2022 Financial Condition Report
… is a broad concept aimed at assessing the ability of a government to balance recurring expenditures with recurring … and service obligations. This concept relates to a government’s ability to deliver services and generate … Achievement in Popular Annual Financial Reporting from the Government Finance Officers Association for the 2021 …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportHigher Education – 2022 Financial Condition Report
… In academic year (AY) 2021-22, New York State public and private higher education institutions had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. … AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationCUNY Bulletin No. CU-751
… Employees: Employees represented by the IBEW, Local 3 in Bargaining Unit T4 are affected. Background: The … dues increases. Effective Dates: Changes will be effective in paychecks dated January 12, 2023. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3State Agencies Bulletin No. 748
… of OSC’s automatic processing of the Merit Step payments and to provide instructions for payments not processed … which implemented the negotiated agreement between PEF and the State of New York for 2003-2007 and a GOER side letter dated January 10, 2005 provide for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/748-october-2007-merit-step-payments-employees-represented-public-employeesNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… This bill is identical to the House proposal in its threat to eliminate health coverage for countless individuals …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-bill2021 Financial Condition Report – 2021 Financial Condition Report
… Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was sudden and dramatic; …
https://www.osc.ny.gov/reports/finance/2021-fcr2020 Financial Condition Report – 2020 Financial Condition Report
… pandemic forced severe limits on business activity and significantly impacted the State’s economy. The … lie ahead as the State responds to the economic, fiscal and human impacts of the pandemic. As always, we need to … New York State. It presents selected financial, economic and demographic information in an easy-to-understand format. …
https://www.osc.ny.gov/reports/finance/2020-fcr2019 Financial Condition Report – 2019 Financial Condition Report
… help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2019-fcrExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Excessive Medicaid Payments for … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the … pace with other states’ efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 2004-5
… officer, to the fiscal officer of the authority having jurisdiction and control of the fire department which, in the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … To determine if the Department of Labor Department is adequately monitoring and enforcing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … January 1, 2025 will remain at the same amount for the calendar year 2025. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseCUNY Bulletin No. CU-831
… Employees: Employees represented by IBEW, Local 3, in Bargaining Unit T4 are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3Sales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfOpinion 90-5
… number) EDUCATION LAW, §§226(1), 260(1), (2): Although the town board appoints the trustees of a public library, the … appointment of public library trustees. You state that a town public library currently has seven trustees and that the … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-comptroller-approval-contracts-and-general-contracts-processingNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, 2016 through June … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits