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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.pdfThrough Ages, Inc - Compliance With the Reimbursable Cost Manual (2019-S-56)
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Educational Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State … and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York … Comptroller Thomas P. DiNapoli. The audit is the first in a series looking at issues affecting the elderly in New York. … care, and nutrition in a protective setting at designated times of a day. The services can help to delay or prevent the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… The state Department of Health (DOH) paid $1.28 billion in … coverage. DOH's policy is to exclude Medicaid recipients from mainstream managed care when they have concurrent … General's office is currently engaged in a "clean-up project" to disenroll members from managed care who had …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceState Comptroller DiNapoli Releases State Audits
… Auditors determined Wagner was overpaid $97,947 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… New York City’s efforts to address its housing shortage have led to a growth in … increase in housing over those 14 years were in Queens (Long Island City, Sunnyside and Woodside) with nearly 42% more …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… activity (ECA) funds were deposited complete and in a timely manner, and whether all disbursements were … supported and for legitimate ECA purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The Central Treasurer recorded receipts for three clubs …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-reportTown of Woodstock - Information Technology (2018M-211)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured … were not provided with security awareness training. In addition, sensitive IT control weaknesses were … implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-2112015 - 2016 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportTown of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-2622014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportState Police Bulletin No. SP-125
… To notify agencies of a change in dues and agency shop fee structure and the addition of two (2) new deduction codes. Affected Employees Employees in … by the Police Benevolent Association of the New York State Troopers, Inc. Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-and