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DiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable under the respective governing guidelines of these State agencies. The audit covers the four fiscal … the State Education Department (SED) and the Office of Children and Family Services (OCFS). SED and OCFS use the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases School District Audits
… project costs. Medina Central School District – Reserve Funds (Genesee County) Auditors determined that district … officials have not performed an analysis of reserve funds as the district’s reserve policy requires. As a result, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Compliance With the Safe Schools Against Violence in Education Act
… has used incident data to identify school districts with comparatively high rates of incidents to help ensure … students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the Department developed the Violent and … website, and provides assistance to help schools comply with SAVE Act requirements and reduce the number and severity …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments … receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Payment Worksheet is used by agencies to apply payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Agencies Bulletin No. 1820
… Inactive from the drop down list, then click Save. Please make sure no position numbers are tied to that Position Pool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1820-reporting-line-number-and-budget-year-changes-fiscal-year-2020-2021Medicaid Audits Find More Than $500 Million in Waste
… report notes it is essential for DiNapoli’s auditors to have ready access to the MCOs’ financial and program data in …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteNext Generation 911 Services
… overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used by 911 systems is … overseeing the development and implementation of New York States Next Generation 911 plan and determine …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesNew York Local Government Assistance Corporation
… has fulfilled its mission and, per Section 3233 of the Public Authorities Law, its existence has been … ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” or “LGAC”) …
https://www.osc.ny.gov/debt/lgacOpinion 94-20
… for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 90-21
… ... and to be stamped or otherwise marked with the date of presentation". Those claims must be available for …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Holtsville Fire District – Financial Management (2025M-4)
… to use towards the next year’s budget and the expected real property tax levy. Accurate estimates help ensure that … levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than necessary. The … were not clear, reserves may have been overfunded and real property tax levies may have been higher than …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Releases Executive Budget Report
… The Executive’s proposed Financial Plan estimates that All Funds disbursements would rise by 1.6 percent, to $154.6 billion. DOB projects spending from State Operating Funds, which excludes capital spending, will rise by 1.7 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: NYC Finances Gain Stronger Footing
New York Citys economy and finances are recovering largely due to unprecedented federal economic stimulus for businesses and individuals and direct federal relief to New York state New York City and the Metropolitan Transportation Authority according to a report released by Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New … in their communities, but is experiencing rising demand for these services. The waitlist for home care continues to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… proposal will be held at Exxon’s annual meeting on May 29, 2019. At the meeting, the Fund and the Church of England will …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoOpinion 91-16
… -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed … unredeemed lands published pursuant to Real Property Tax Law 1014 should be calculated on the basis of agate …
https://www.osc.ny.gov/legal-opinions/opinion-91-16