Search

Accounting for LOSAP

This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.

https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdf

Instructions for Counties

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdf

Accounting for Encumbrances

This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.

https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdf

EDSS - Revenue Contract / Amendment Help

… – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull … Financial System Contract Business Unit / Department ID combination (refer to the Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-help

Town of Oneonta – Town Clerk (2021M-59)

… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Hamilton Central School District – Procurement (2020M-168)

… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168

Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… complete report - pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings … district of residence and underbilled four additional student’s district of residence by $4,200. Key …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges

… The Bronx is setting records for population, business and job growth, according to an … a long way," DiNapoli said. "It has set employment records for ten consecutive years. However, too many residents remain … Diaz, Jr. "This Bronx Economic Snapshot is a useful tool for those interested in learning more about The Bronx, our …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challenges

State Comptroller DiNapoli Releases Year-End Accomplishments

… the Unclaimed Funds program, and his continued push for campaign finance reform. Leading the Third Largest Public … 250 New York companies, another $400 million available for investing, and a 20 percent return on exited investments. … the Emerging Managers program to promote opportunities for minority- and women-owned business and hosted …

https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishments

Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough

… He also had to certify that the claimed amount was “just, true, and correct.” As part of his federal plea, … failed to reflect these larcenies. “Public service means just that: serving the public. Mr. Scarborough abused his … Chief Dominick Zarrella. Forensic auditor Jason Blair and legal analyst Sara Pogorzelski provided additional …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-and

State Comptroller DiNapoli Releases Audits

… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …

https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0

Comptroller DiNapoli Releases State Audits

… Assistance Program (TAP): Stony Brook University (2013-T-2) Auditors determined that Stony Brook was overpaid … credit. Tuition Assistance Program: LaGuardia Community College (2013-T-4) Auditors determined LaGuardia was overpaid $91,911 …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits

DiNapoli: Wall Street Bonuses Edge Up in 2014

… in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York State Comptroller … jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis continues to be a drag on Wall …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014

DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief

… York City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the city will face some dire choices in 2021 if the federal government does not deliver direct aid to state and local governments …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-relief

Opinion 99-16

… Defense and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to indemnify custodial bank) MUNICIPAL FUNDS -- Deposits and Investments (authority to indemnify custodial bank) PUBLIC CONTRACTS -- Terms and Conditions …

https://www.osc.ny.gov/legal-opinions/opinion-99-16

DiNapoli Releases Upper Manhattan Economic Snapshot

… number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low … “It’s exciting to see the gains that the Washington Heights and Inwood neighborhoods have made so far,” said … is invaluable to promoting economic growth in Washington Heights and Inwood. This report will help us better address …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshot

Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare

… steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not … administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … Districts) are required to identify Medicaid recipients who are at least 65 years of age, or will be turning age 65 …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicare

DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors

The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support senior citizens even during the COVID19 pandemic when the need was greater according to an audit released today by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors