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Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility
In 2010‐2011, New York State spent $869 million on the Tuition Assistance Program, which provided aid to 309,540 students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/highered-tuition-assistance-program-2012.pdfFiscal Impact of Proposed School Aid Cuts - District by District
Fiscal Impact of Proposed School Aid Cuts - District by District
https://www.osc.ny.gov/files/local-government/publications/pdf/district_by_district031711.pdfThe Financial Reporting Entity – as Updated by GASB Statement 61
The Financial Reporting Entity – as Updated by GASB Statement 61
https://www.osc.ny.gov/files/local-government/publications/pdf/financialreportentity.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfLocal Sales Tax Collections Increased by 1.6 Percent in 2024
Local Sales Tax Collections Increased by 1.6 Percent in 2024
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-annual-report.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… access to company funds; Ensure that cash from vending machine sales is given to the treasurer to be recorded in the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, United HealthCare - Payments for … Davis Ethical Pharmacy, pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. William Davis was sentenced …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… needs. For the state fiscal year ended March 31, 2017, New York's Medicaid program had approximately 7.4 million … and the remainder were enrolled through other means. Many Medicaid recipients have additional sources of health … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… $34.4 billion through the first quarter of State Fiscal Year 2022-23, exceeding the Division of the Budget’s (DOB) … of dollars) Personal income tax (PIT) receipts totaled $21.6 billion and were $1.7 billion above DOB’s financial plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
This section is currently under development
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… down $1.5 billion or 17.3 percent in June compared to last year. In Western New York, sales tax receipts from April … through June were down by $45.8 million from the previous year, including a drop of $35.9 million in Erie County. … to local governments and others. This includes $19.6 million in aid to Buffalo, where needs are many and revenue …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2022, according to an analysis released … totaled $1.74 billion, up $25.8 million compared to the same time last year. “Year-over-year sales tax growth has … said. “April collections were likely affected by a number of factors, including lower gas prices and moderating …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… at 52.1% and 52% respectively, followed by the State Police at 44.2%. Pay per overtime hour averaged $61.41. This … rate is almost one-third higher than in 2021. The State Police paid the highest average hourly rate, at $85.23 per … number of employees working for the state, excluding SUNY and CUNY, declined from 160,829 employees in 2013 to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… State tax receipts in State Fiscal Year (SFY) 2021-22 exceeded the Enacted Budget Financial Plan … “Strong tax collections halfway through the fiscal year are an encouraging sign of economic recovery,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… out-migration quadrupling in 2020 compared to the prior year. While declining in 2021, the net number of taxpayers … sources located in New York. An additional 3% are part-year residents who file a return if they move into or out of … The 2020 increase in filers was concentrated in full-year resident taxpayers, up by 161,679. The 2021 decrease was …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… an increase of 3.6%, or more than $205 million, compared to the same period last year, according to a report released today by State Comptroller Thomas P. … the second consecutive quarter of collections returning to lower pre-pandemic year-over-year growth rates. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… some critical steps to secure its UI system and data. As a result, DOL has minimal assurance that its substantial …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraud