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V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … benefits that help pay for college or disability expenses NYs 529 College Savings and NY ABLE …
https://www.osc.ny.gov/savingsGovernment-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … Statistical Section of the Comprehensive Annual Financial Report (Net Position by Component, Changes in Net Position, …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataLivingston County Court and Trust Funds (2022-C&T-4)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2017 through June 17 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Comptroller DiNapoli Releases Municipal Audits
… County) Authority officials need to improve controls over payroll and employee benefits to ensure that employees are …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … bowling teams, and to pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Agencies Bulletin No. 2192
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2024, will remain at the same amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, but an analysis by … state’s PIT check-offs totaled $3.2 million, led by the NYS Campaign Finance Fund, which received 24.9% of the total, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … low among New York's villages, while some cities continue to struggle,” said DiNapoli. “Local officials are encouraged to continue to be mindful about how budget practices today impact budgetary solvency in the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdComptroller DiNapoli Releases Municipal Audits
… operations. The treasurer performed online transactions without board oversight and bypassed established internal … controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era
… of revenues and disbursements . The report projects that tax receipts in the current year and the next two fiscal … plan makes no change to the Executive’s estimates of tax revenues, which remain projected at $74.5 billion this …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases Audits
… for state reimbursement, including $541,775 paid to 38 individuals who did not work in VOA-GNY's SED preschool … million in improper Medicaid payments for costs related to administering Vaccines for Children program vaccines … implemented, and three were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of … Compliance With Executive Order 95 (Open Data) (2019-S-16) EO 95, issued in March 2013, established an Open Data …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services their members require. … payments on behalf of 319 recipients who had a date of death in NYSOH, but continued eligibility in eMedNY. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … audit and seek competition for professional services. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Central School District – Procurement (Genesee County) The purchasing agent and claims auditor did not always ensure … enforced, collected, recorded and remitted to the business manager for deposit. Finn Academy: An Elmira Charter School – … Castle Union Free School District – Financial Management (Westchester County) For the 2017-18 fiscal year, the district …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… said. “Our state agencies need to examine their practices, get to the root of what is driving high overtime and better … of state operations, including periodic reports on how overtime is managed by state agencies. The total cost of overtime as a percentage of gross payroll rose slightly from 3.9 percent to 4.3 percent in the first six months of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Village of Avon , Town of Bolton , McLean Fire Department , South Farmingdale Fire District , …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1