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DiNapoli: NYC Experiencing Record Job Growth
… Job growth in New York City has outpaced the nation and New York state … percent),Manhattan (20 percent), Bronx (15 percent) and Staten Island (14 percent). Private sector employment in the city …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli: Wall St. 2021 Profits near Record Levels
… industry, according to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall … have been among the first to return to the office,” DiNapoli said. “Financial markets move in cycles, however, … bonuses above the post-recession record paid out in 2017. DiNapoli’s office will release its estimate for 2021 bonuses …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… today announced the launch of new online dashboards to track data for key industry sectors in New York City on a … providing policy makers and the public with a look at how the COVID-19 pandemic has affected the city and how its … April 2021) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryOpinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district … of insufficient cash flow. Insofar as here relevant, section 2580(1) of the Education Law provides that: Public … 2d 636, 518 NYS2d 1014, modified and affirmed 133 AD2d 402, 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network kiosks and tablets used by Incarcerated individuals are secure and whether secure messaging accessed by these Individuals complies with
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsThe 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … developments. The audit scope included the 68 developments in the 80/20 Program, that were occupied and had allocated 20 … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2018. About the Program The New York … Service), provides health insurance coverage to over 1.2 million active and retired State, participating local … primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil Service contracted with CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) Unemployment Insurance (UI) benefit payments approved by … objectives of our examination were to determine whether i Unemployment Insurance UI benefit payments approved by the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (Report 2014-S-4 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followIX.12.Q Annual CFDA Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal … from this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… between the drug rebates that CVS Health invoiced versus collected from drug manufacturers and found CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the negotiated sale of tax-exempt and taxable New York …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 … in excess of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 … the State will capitalize assets with values in excess of $1,000,000. Guide to Financial Operations REV. 11/15/2023 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdf