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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of the Early Intervention Program
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … of children. There are disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free School District , Sewanhaka Central High School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, … and warehousing and office sectors, but retail, restaurants, construction and tourism continue to lag the … arts, entertainment and recreation, construction, office, restaurants, retail, securities, tourism and transportation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of … over 1.76 million seniors residing in the City, and this number is expected to increase to 1.86 million by 2040. … any issues that arise. These case managers are required to contact their clients at least once every 2 months to check …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programArea #2 – IT Security Training and Awareness – Information Technology Governance
… A well-informed workforce is essential to securing electronic … users as to what the governing board expects them to do, IT security training provides them with the skills to do … and data and communicate the policies and procedures that need to be followed. The content of training programs should …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… education sector that attracts students and investment to our colleges and universities, which benefits our state … diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment … withdrawals, or “stop-outs”, and declines in the upward transfer of community college students to higher degree …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… (FSMS). DiNapoli’s office evaluated all non-calendar year local governments and designated one village in “significant fiscal stress,” one in “moderate … a date that is at least three months past their statutory filing deadline. This represents approximately 20% of the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… The state Department of Health (DOH) can save hundreds of millions of dollars in costs if it … health care plan, such as the Essential Plan or Medicare, should have paid. These shortcomings are … departments of Social Services were not required to ensure people applied for Medicare during the public health crisis, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverOversight of Disability Services
… SUNY served nearly 370,000 students. During the 2020-21 academic year, 31,367 students self-reported a disability … on or after March 15, 2012, they may also be used as a guide to determine when and how to enhance accessibility … with health and safety codes. The Master Capital Plan sets forth the projects proposed to be constructed, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Bellmore Union Free School District , Jefferson-Lewis-Hamilton-Herkimer-Oneida BOCES , Olean City School District , Port Washington Union Free School …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… when paired with access to financial products and services. Despite the importance of being equipped to make … identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … financial literacy offerings. We also sought to determine what data these agencies use to evaluate and improve …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followClimate Act Goals – Planning, Procurements, and Progress Tracking
… the Program The Climate Act, effective January 1, 2020, is one of the most ambitious laws designed to address the … Climate Act requires that a minimum of 70% of statewide electric generation secured by load-serving entities … all funding to support the CES and Climate Act programs is ratepayer based. New York State ratepayers have …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … rate in SY 2022-2023. Chronic absenteeism rates are higher in high-need school districts than in low-need … While the public health emergency remained in effect, many school districts implemented restrictions preventing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolChild Care Stabilization Grants
… internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a … the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. DiNapoli. … led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… and analysis of energy flows for energy conservation in a building, process, or system to reduce the amount of energy … of clients primarily related to coordination of medical care treatment and community mental health plans. Cleaning – … the Internet and contain calendar and email functions as well as mobile telephones. Examples are Blackberries, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Agencies Bulletin No. 970
… Employees Longevity-eligible employees with an increment code of 1976-2005, 0010, 0110, 0210, 0310 and 0410 in the … and April 22, 2010 (Institution). There will be no direct deposit for this payment. Eligibility - CSEA … and March 31, 2011 is eligible for the payment. There is no minimum service requirement following the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/970-april-2010-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1571
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017