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II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingControls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2017-S-72 ). About the Program The Office of Victim Services’ (OVS) mission is to provide compensation … We have followed up on the actions taken by officials of the Office of Victim Services to implement the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followNew York’s Balance of Payments in the Federal Budget: Fiscal Year 2020 - Interactive Map
… States balance of payments with the federal government in 2020 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-fiscal-year-2020-interactive-mapIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and … The Statewide Financial System SFS provides for the preparation of financial statements prepared on both a budgetary and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice Services (DCJS), the number of Index Crimes reported by local law enforcement agencies … According to data published by the State Division of Criminal Justice Services DCJS the number of Index Crimes …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of Public Protection Grant Programs ( 2019-S-21 ). About the … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Navigation of the Annual Financial Report Instructional Video Description Length This tutorial provides a … 8:23 Fund Completion How to Complete a Fund Instructional Video Description Length This tutorial provides a …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportBackground Checks at Municipal Youth Programs (2012-MS-5)
… five municipalities performed some screening, but did not do it consistently or did not document the date and results of the screening … delivered youth program services in these municipalities did not identify any persons with sex offender or significant …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Accrued Payments and Leave Credits – When Employees Retire
… Credits page: From the Notification From Account Homepage, go to Notifications panel. Click View All link to see a list … link. From the Search Page From Account Homepage, go to I want to section. Click Submit Accrued Payments and Leave … information in the table. Note for both tables : You can add rows to separate earnings information out or delete a …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH) Improper Fee-for-Service (FFS) Payments for … nearly $7 million in new improper payments. Department of Health: Improper Payments for Sexual and Erectile … payments for drugs, procedures and supplies to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through August 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDownload the Electronic Reporting Program
After you enter your data into the NYCD program, save the file to your local drive and submit your report by FTP, CD, DVD or USB.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/zip/nycd.zipDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill administrative assistant, for allegedly … in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer … State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDespite Progress, Pay Gap for Women Persists
… a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the … state-level data published by the U.S. Census Bureau are for 2019. 2 In that year, median earnings for men in New York working full-time, year-round, were …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did not report hundreds of violent and disruptive incidents to the State Education … Thomas P DiNapoli today announced that an audit of the New York City Department of Education found it did not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsSelected Safety and Security Equipment at Subway Stations
… and security equipment includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly … primarily for surveillance and security purposes. CCTV relies on strategic placement of cameras and observation …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsProcurement Evaluation Concepts for Goods and Services (Fall Conference 2025)
… Your browser does not support the video tag. … Video Procurement Evaluation Concepts for Goods and Services …
https://www.osc.ny.gov/state-agencies/conference/videos/procurement-evaluation-concepts-goods-and-services-fall-conference-2025