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III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish control; Execute plans; and Evaluate … System includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Saratoga Springs – Financial Condition (2012M-201)
… the financial condition of the City’s general, water and sewer funds for the period January 1, 2008, to December … The City of Saratoga Springs is located in Saratoga County and has a population of approximately 28,000. The City is governed by its Charter and other general laws of the State of New York. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… competitive bidding requirements and oversight by my office of nearly $13 billion in spending.” Background on … Payroll get paid on April 6. State law also requires my office to withhold salary payments to legislators after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsMedicaid Program – Improper Payments to a Dentist
… Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the services eligible for Medicaid reimbursement and the rules under which claims for eligible services will … fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistTown of Fishkill – Fiscal Stress (2013M-188)
… in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys … primarily because sewer revenues were not sufficient to cover operating costs; and the town-outside-village general …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and cash equivalents $8,416,653 $369,168 $8,785,821 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… month due to billions in state aid payments for health and education, delayed state tax revenues and additional spending to fight the coronavirus. "The … DiNapoli said. "We must manage cash carefully. New York and other hard-hit states need the federal government to step …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is … Town Board, which comprises four elected council members and an elected Town Supervisor. The Town’s budgeted … its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town Supervisor … The Town Board (Board), comprised of the Supervisor and four council members, is the legislative body responsible … two Justices - Justice Edwyn Hise has presided since 1998 and Justice James Orr has presided since 2011. Each Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… provides a solid foundation for minimizing unemployment insurance costs. This policy, which requires periodic review, … CostSaving Ideas Minimizing Unemployment Insurance Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsUnified Court System Bulletin No. UCS-88
… Pay Change associated with Judiciary Law, Sections 37.3 and 37.9 and two new Reason Codes to be used when reporting the Pay … as explained above. Effective Date(s) The new Reason and Increment Codes are available immediately and may be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawOpinion 2004-8
… Healthcare Plan , 190 AD2d 330, 599 NYS2d 344; 1982 Opns St Comp No. 82-197, p 250; see also General Municipal Law … Insurance Law relates to accident and health insurance. 1 Accordingly, a village may not establish a reserve fund for … "employee benefits" due an employee upon termination of service. "Employee benefits" is defined for this purpose to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8College Readiness (Follow-Up)
… college for 6 months after enrolling. Additionally, for a sample of 291 students from this cohort, we determined that … school and middle school. For the students in our sample who graduated from high school, 38 did not meet all …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… medical services that should have been covered by managed care plans, according to an audit released today by State Comptroller Thomas P. … who are economically disadvantaged or have special health care needs. DOH’s eMedNY computer system processes Medicaid … medical services that should have been covered by managed care plans according to an audit released today by State …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli: NYC Financial Plan Improved From June
… after surplus transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances … pressure amid a slowing economic recovery and an increase in demand for city services, according to State Comptroller … DiNapoli said. “However, the city faces potential declines in real estate and income-related revenue collections as well …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to support federal billing. This Customer Contract (and Federal Grant Award) is then associated to the Project ID in SFS. Individual Project IDs and Activity IDs are associated to the grant and, if a cost is charged to the Project/Activity with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, … geopolitical tension and supply chain issues, according to an analysis released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsCourse Offerings
… comprising 11 senior colleges; 7 community colleges; and 7 graduate, honors, and professional colleges. CUNY serves the five boroughs of … percent received their bachelor’s degree after four years, and 53 percent received their bachelor’s degree after six …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsThe 80/20 Housing Program (Follow-Up)
… in our initial audit report, The 80/20 Housing Program ( 2015-S-83 ). Background Homes and Community Renewal … affordable, multifamily rental housing. Its 80/20 Housing Program (Program) provides low-interest financing to multifamily … in our initial audit report The 8020 Housing Program 2015S83 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followCUNY Bulletin No. CU-632
… 2016, 2017 and 2018 for Classified Staff White Collar and Blue Collar represented by District Council 37, IBT Local … Campus Security Assistant Student Aide Rate in effect is less than: $15.00 $15.00 $15.00 $15.00 OSC Actions OSC … 12/31/2018. An overpayment will occur if this action is not taken, as the system will adjust all earnings based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-632-minimum-wage-increases-certain-hourly-city-university-new