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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… with generally accepted accounting principles (GAAP) as prescribed by the Governmental Accounting Standards Board … reporting requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney … stolen money is recouped,” said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state prosecutions, hold Mr. Cecile and Ms. Murray … State Comptroller DiNapoli announced that Syracuse City …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Riverhead Central School District and Fort Edward Union Free School District) were defeated again, requiring a … 2020-21 school budget vote. Report Voting From Home: Summary of the 2021 School District Budget Vote Data …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownReview of Advance Contract Payments
… 2012 through July 2018. We selected 13 contracts valued at $224,000 where the contractors received only an initial … did not obtain any reports from the 13 contractors at the time of our review even though the contracts had …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsSales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesState Comptroller DiNapoli Statement on New York City Financial Plan
… difficult economic environment. " Wall Street continues to have a positive impact on the city’s financial plan , notwithstanding recent … effects on the city budget. City tax revenues, which have generally beat expectations in recent years, are in line …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is self-reported by IDAs through the … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is not filed within 45 days. Make an entry in the ACE database to indicate the evaluation is delinquent. Develop …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudDiNapoli: State Agency Overtime Pay Hits $787 Million
… The largest decreases occurred in the Department of Labor, Office of Children and Family Services and the Department of Health. Overtime has … over last five years include the Office of Children and Family Services and the Department of Taxation and Finance. …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… to documents filed with the court today, Petschauer was a New York State pensioner who retired as Chief of the … in a trust for the benefit of Petschauer; Schusteritsch was the sole trustee for his brother and had exclusive access … cash or bond, and he was remanded in lieu of posting. If convicted, Schusteritsch faces up to five to fifteen years in …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a multi-disciplinary medical clinic located in Middletown, New York. The … announced the guilty plea of CHARLES BAGLEY, a licensed medical doctor formerly affiliated with DAM and other …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Attorney General Barbara D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts … act violations. Bottini Fuel will pay over $3.2 million in criminal restitution and civil damages. "Bottini Fuel … DiNapoli and Attorney General Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc which …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan with Additional 1/60 Under Article 14-B Sections 552 and 553 (RS5498-A)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498-a.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfClaims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdf