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XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … provided the goods or services that resulted in a claim for collection from the State. The Accounting Date recorded … in the Obligation Date field of the voucher. Examples for determining the Obligation Date for different payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, only $539,496 of these funds were used. By not using unexpended surplus funds and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Overview – What Every Employer Should Know
… in September 2024 and are for the invoice due February 1, 2026. 1 For the annual invoice due February 1, 2025, the … Retirement System (PFRS). For the invoice due February 1, 2026, the average rate for ERS is 16.5 percent of payroll and … PFRS Final Rates Rates for annual payment due February 1, 2026: 1 2026 ERS Final Rates 2026 PFRS Final Rates The …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… DiNapoli. Every county and city in the state, along with many towns and villages, depend on these funds to pay … of total city revenue. Excluding the amounts they share with other local governments, counties received $6.7 billion, … fund for financially distressed hospitals and nursing homes. New York City will have $200 million in sales tax …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… the Budget estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the 6.1 … Fund balance as of March 31, 2017 was $7.7 billion, with settlement money representing more than two-thirds of … to future years; and the use of off-budget resources to pay for certain program costs. Adjusting for such actions, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) … from the initial audit. Department of Health – Medicaid Program – Improper Payments for Drugs Without a … patients, requires drug manufacturers to enter into a national drug rebate agreement (NDRA) in exchange for state …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsImplications for the Future – 2023 Financial Condition Report
… factors will continue to present risks to economic growth, and many forecasters continue to believe that a recession is … receipts, higher than the 29 percent average in the 10-year period ending in March 2020 prior to the impact of … are expected to be exhausted by the end of SFY 2024-25. Up until Federal Fiscal Year (FFY) 2020, New Yorkers …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… come under pressure to offset the impact with its own funds rather than allowing vital services to be cut. These estimates exclude most federal Medicaid funds, which do not flow through the city's budget. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… on taxpayers. This time, failure to effectively monitor money allowed $701 million worth of improper spending, and …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOversight of Horizon and Crossroads Juvenile Centers
… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … data for the 4 calendar years 2021–2024 indicates that the number of people under 18 accused of major crimes—including … all incidents it recorded in its own incident reporting database (Group Oriented Analysis Leadership Strategies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67) 90-Day Response
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67-response.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdf2023 Financial Condition Report – 2023 Financial Condition Report
… Read More About this Report This report provides citizens with an overview of the financial condition of New York …
https://www.osc.ny.gov/reports/finance/2023-fcrOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43)
To determine whether NY State of Health properly sent accurate, complete, and timely Medicaid eligibility and and enrollment information to eMedNY ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43.pdfCVS Health – Temporary Holding Account Rebate Revenue (2019-S-27) 90-Day Response
To determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s27-response.pdfHealth and Safety of Children in Foster Care (2016-N-2) 90-Day Response
To determine whether the New York City Administration for Children's Services takes sufficient steps to ensure the health and safety of the children ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n2-response.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfMental Health Training Component of the New York SAVE Act (2022-MS-1)
Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7) 180-Day Response
To determine whether the New York City Department of Education is providing a safe and healthy environment that is Americans with Disabilities Act compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7-response.pdf