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Contract Participation of Minority- and Women-Owned Business Enterprises
… Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public … is making an effort to reach these goals and is accurately re …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesNYS Common Retirement Fund Reports Third Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to … and their beneficiaries continue to have secure pensions for generations to come.” The Fund's estimated value reflects … Fund assets by allocation are invested in cash, bonds and mortgages (22.37%), private equity (12.36%), real estate and …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsXIII.8 Overview – XIII. Employee Expense Reimbursement
… Dues and Publication To be eligible for payment, the membership must be directly related to the employee's professional duties and the activities of the Business Unit, and the activity must provide a benefit to the Business Unit. Generally, the benefit should include the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewStatistical and Information
… Financial Data for Local Governments (1996 - 2012) [ Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationDiNapoli Releases Executive Budget Report
… Year (SFY) 2028-29 and state spending is projected to rise at a rate that outpaces revenues. “Uncertainty over federal … under the Affordable Care Act. In total, approximately $70.9 billion (76.1%) of the projected federal receipts are … Foreign-born New Yorkers are enrolled in higher education at twice the rate of native-born, and are in the labor force …
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 billing … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the contract. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7XVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and related fund types are listed below and are discussed in greater detail later in this section. Governmental Funds General Fund Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… of Corrections and Community Supervision – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals … did not know how many individuals had opted in/out of the tablet program, did not internally monitor the numbers of … DOCCS asserted that it was not responsible for the tablet program, which it described as a relationship between …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and … Degrees and Return on Investment Outcomes related to earning a degree, including salaries upon graduation, are more positive for New York’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… from all levels of government to stay solvent and prepare for future emergencies.” The challenges facing H+H are … unfolded, H+H assumed a significant role in planning for and responding to the city’s public health emergency. H+H … patients who are, on average, less likely to reimburse H+H for the full cost of services. The ability of H+H to manage …
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
… capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua … of vehicles, or promptly remove unused vehicles from insurance, resulting in $17,237 of unnecessary costs. … Comptroller as abandoned property. Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … card and purchase card charges are approved, supported and for appropriate purposes. Comply with the District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mDiNapoli: Wall St. on Track for Higher Profits
… of $9.3 billion in the first half of 2016, which puts it on course for higher profits than last year and could end … of the year and, barring a major setback, profits are on track to surpass last year,” DiNapoli said. “While the … still a good start by historical measures and profits are on track to surpass last year’s level. Industry performance …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsState Agencies Bulletin No. 2060
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … 15 (Circular E), employers are required to enter a correct name and Social Security Number on their employees’ … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
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
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for … For purposes of the CSP, the normal annual contribution is the employer’s total invoice, excluding payments for group … Employers will see the maximum amount to amortize in their estimated invoice (available in Retirement Online …
https://www.osc.ny.gov/retirement/employers/csp/how-program-works“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.pdfOpinion 2005-7
… LAW §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of section 99-t of the General Municipal … outside the district pursuant to Town Law §198(3)(b), so long as the use will not reduce the water supply so that it …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … 60250-60253 Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Agencies Bulletin No. 1529
… To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax … are mailed directly to an employee’s current mailing or home address reflected in PayServ. Reissued Form W-2s … Income Tax Refunds NYC taxes are based on the employee’s home address. General income tax refunds often involve New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsNYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $197.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "Like other … quarter and 3.47 percent in the second quarter. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-results