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Implications for the Future – 2023 Financial Condition Report

Looking ahead numerous factors will continue to present risks to economic growth and many forecasters continue to believe that a recession is more likely than not

https://www.osc.ny.gov/reports/finance/2023-fcr/implications-future

Housing for Seniors (Follow-Up)

… Corona Senior Residence in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the …

https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-follow

Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for a Benefit

https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefit

Just for State Employers

… Overview With the implementation of Enhanced Reporting, State Payroll … click Access Enrollment Dashboard . Only employees with the Personnel Security Role can access the Enrollment … location. Employer contacts will receive a notification with a link to the employee’s Accrued Payments and Leave …

https://www.osc.ny.gov/retirement/employers/state

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report … To assess the extent of implementation of the three recommendations …

https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-follow

Accounting 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.pdf

Instructions for Counties

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdf

Accounting 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.pdf

Town of Oneonta – Town Clerk (2021M-59)

… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely manner. … Town Clerk properly recorded deposited and remitted Clerk fees in a timely manner …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Hamilton Central School District – Procurement (2020M-168)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare

… Objective To determine whether the Department of Health (Department) took sufficient steps … control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare

DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors

The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support senior citizens even during the COVID19 pandemic when the need was greater according to an audit released today by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors

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