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XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-accounting-policies-and-principles-applicable-agenciesI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the … IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized by chapters related to accounting process area. … sections and subsections generally structured using the following approach: Overview: Introduction to the content … The New York State Guide to Financial Operations is organized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsDiNapoli: Gaming Commission Slow to Collect Casino Fees
… $13 million owed by casinos. “The Gaming Commission must do a better job staying on top of New York’s ever-expanding … “The commission has made some changes, but it needs to do much more, especially as the state is exploring issuing … and Regulatory Oversight Collections (2019-S-8) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesDiNapoli: Molson Coors Agrees to Disclose Political Spending
… The New York State Common Retirement Fund (Fund) has reached an agreement with … the public with respect to an election or referendum. NYS Common Retirement Fund’s Political Spending and Lobbying … Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. … said. “Economic damage from the pandemic and changes to state and local laws on the use of reserves necessitates …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundDiNapoli: State Tax Collections Continue to Exceed Projections
… $30.9 billion, almost $17 billion more than received in the same period last year, spurred in part by a $13.5 billion year-to-year increase in personal income tax (PIT) receipts. Much of this change is …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… under 65 who have certain disabilities. Under Medicare Part C, private managed care companies administer Medicare … and Medicare, providers bill Medicaid for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, … Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followDiNapoli Calls for Reforms to State Fiscal Practices
… efforts to rein in the state’s debt, increase disclosure by public authorities and improve budget practices, further reforms are needed. “Too … pots of money without justification or identifying how projects were selected for funding. DiNapoli’s proposal …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli Calls for Improvements to Capital Planning Process
… fiscal year, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, which … concludes that reforms are needed to ensure that New York State is spending its billions of capital project dollars … needs but more reforms are recommended. "New York state should have a comprehensive assessment of the condition …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… Wall Street’s pandemic boom came to an end in 2022, with pretax, first half profits of $13.5 … $31 billion earned in the same period last year, according to State Comptroller Thomas P. DiNapoli’s annual report on … fueled in part by the extraordinary federal response to the pandemic were not sustainable,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… MCO claims (totaling over $2 billion) that lacked the provider identification information needed to assess the … the MCOs recover the improper payments; obtain the missing provider IDs on the claims that lacked this information, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… Dollar Store are helping to make progress, but there’s a lot more work to do. I firmly believe that greater …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… told ORA that the repairs were finished, but didn’t send paperwork to support that claim until May. The next month, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: Billions Needed for Repairs to Local Bridges
… by New York State Comptroller Thomas P. DiNapoli. While the cost for repairs is staggering, DiNapoli’s report found the number of … deficient (18.4 percent) than other local bridges. The highest number of structurally deficient local bridges are …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… New York State Comptroller Thomas P. DiNapoli today announced that … As a result of the company’s new policy, the New York State Common Retirement Fund (the Fund) has withdrawn its … with a market value of $63,597,359 as of the end of the State Fiscal Year March 31, 2013. "Safeway is sending a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilDiNapoli: Tax Breaks From IDAs Continue to Climb
… an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these activities," … more disclosure, taxpayers will have even more information to evaluate the cost and impact of economic development …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersPhysical Accessibility to Programs and Services (2025-MS-1)
… stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New … only and should not be construed as the Office of the State Comptroller (OSC) opining on the legality of any of the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1DiNapoli: DOH Needs to Improve Drug Rebate Collections
… for newborn claims that were submitted with incorrect birth weights. Auditors also found $1.06 million in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collections