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Overview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school … To determine if the State Education Department consistently follows all laws …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… (DOH) should be doing more to insure that nursing homes are properly inspecting, maintaining and testing their … minimum to make sure some of our most vulnerable residents are protected." DOH is responsible for ensuring nursing homes are in compliance with federal and state regulations designed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Edu Ser ClydeSavannah CSD OneidaHerkimerMadison Board of Coop Educ Serv PatchogueMedford Union Free School District …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Bus Safety Needs Improvement
… the requirements. Not All Drivers Were Subject to Drug and Alcohol Testing Drivers for Cornwall and West Irondequoit … were all documented as subject to random drug and alcohol tests. The other five districts and vendors did not … roster of drivers were included on the random drug and alcohol testing list. In West Irondequoit, neither the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 92-43
… -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession of State statutes … governing contracting process) STREETS AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior … board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… The NYC Department of Education (DOE) needs to step up its efforts to prepare students for their next … released today by State Comptroller Thomas P. DiNapoli. The audit examined whether public-school students completed … The NYC Department of Education DOE needs to step up its …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationState Comptroller DiNapoli Releases School Audits
… District , Berne-Knox-Westerlo Central School District , King Center Charter School , New Hyde Park-Garden City Park … ending April 30, 2017 through the end of the audit period. King Center Charter School – Information Technology (Erie … School District BerneKnoxWesterlo Central School District King Center Charter School New Hyde ParkGarden City Park …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … budgeting practices produced operating surpluses in all four fiscal years reviewed. When unneeded appropriated … through 2015-16, the board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsGananda Central School District – Procurement (2021M-86)
… ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District … did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Program Information Act of 1977, as amended; Federal Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsGet Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: Contact Management System Contract … Financial Reporting: Agency Financial Reporting Package Online Service and Identity Access Management (Enrollment) … For Vendors and NYS agencies with questions about Online Services …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About the … benefits cover a range of services, including acupuncture and acupuncture-related services such as heat and … Insurance Company of New York Improper Payments for Acupuncture and AcupunctureRelated Services Report 2020S7 …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureState Contract and Payment Actions in March
… Queens County. Department of Health $20.8 million for the Capital Restructuring Financing Program, including $5.5 … of Transportation $16.2 million with Harrison & Burrowes Bridge Constructors and the Wesson Group Joint Venture LLC … Collaborative, Inc. for the Statewide Health Information Network for New York (SHIN-NY). $4.3 million to Maximus, …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free … District and the Peru Central School District . "In an era of limited resources and increased accountability, it's … P DiNapoli today announced his office completed audits of the Cortland Enlarged City School District Miller Place …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… ground, six bus depots in low-lying areas flooded. The MTA network is considered an irreplaceable asset. MTA B&T has committed $4.95 billion in capital program funding from 2010–2019 and has another $3.33 billion in capital projects programmed for 2020–2024. MTA Bus has also …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… Receiving Your Benefit At retirement, you must decide how you want your … amount payable during your lifetime, with nothing payable to a beneficiary upon your death. Or, you may elect to …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-election