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Congregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of … based on their utilization rates rather than on claimed food costs for the fiscal year ended June 30, 2016. DFTA … fiscal year ended June 30, 2016. Another submitted unpaid food costs from a prior vendor as part of its contract …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 52 students. The New York City Department of Education (DoE) refers students to Lifeline and pays for their services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to … program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age special …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1919
… Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care … Who Filed for Retirement Social Security Benefits Per Internal Revenue Service Publication 957, OSC will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuNYS Common Retirement Fund Reports Third Quarter Results
… estate and real assets (8.52%) and credit, absolute return strategies and opportunistic alternatives (5.37%). DiNapoli … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewContract Participation of Minority- and Women-Owned Business Enterprises
… ability to ensure it develops achievable and appropriate strategies to meet the objective of the program is limited. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationDiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, State Comptroller Thomas P. DiNapoli identifies risks and concerns that underscore the importance of taking action to address … U.S. Census estimates, there were over 336,500 fewer people in 2024 than in 2020. Between 2020 and 2024, New York …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition … per student and the SED-calculated nonresident tuition rates. … Chautauqua Lake Central School District Nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… University of New York (SUNY), its first year-over-year increase since Fall 2010. Most of the growth (nearly 75%) …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum … of the different fund types is necessary for a complete understanding of governmental accounting. A discussion of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… role in planning for and responding to the city’s public health emergency. H+H faced structural budget … they provided direct support for activities related to the public health emergency. Pandemic-related costs of $788 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua County) Employee compensation …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Opinion 2005-7
… maintenance of appropriate records of deposits showing the dates and amounts of all monies collected and the individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Expendable Trust Fund 20300-20301 New York Interest on Lawyer Account Fund 20350-20351 NYS Archives Partnership … Fund 21250-21252 Training and Education Program on Occupational Safety and Health Fund 21300-21301 Lawyers' …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli: Wall St. on Track for Higher Profits
… The securities industry in New York City added 2,400 jobs in 2014 and 4,500 in 2015, but job growth has slowed in 2016. Since March 2016, the industry has begun to shed jobs. In August 2016, there were 172,400 jobs (seasonally … could decline for the third consecutive year. The average salary (including bonuses) of securities industry employees …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsState Agencies Bulletin No. 2060
… SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased … with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: … the SSA. If the information reported in PayServ does not match the information on the Social Security card, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is eligible to amortize or …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works