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XVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… on race, religion, sex, national origin, age, disability, gender identity, or sexual orientation; and The average length of … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. It …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationPatient Safety Center Activities and Handling of Revenues
… To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated revenue for that … including safety goals and best practices. The Department is responsible for monitoring compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of a … New York State Comptroller DiNapoli and Attorney General Eric T Schneiderman today announced the unsealing of a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in … guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… of the New York State Common Retirement Fund (the Fund), and the Fire and Police Pension Association of Colorado (FPPA) announced that they have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former … New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentOversight of Select High-Technology Projects
… and equipping of high-tech facilities for private companies. In some instances, the private companies then operate and maintain the facilities with lease … Findings ESD has provided millions of dollars to private companies in high-tech sectors with the ultimate goal of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsDiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… Karen Walsh, was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … stealing funds from the society and the town. “Bridget Brown abused the trust of multiple communities and treated … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionInvesting in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … Whenever possible the Comptroller guides the Fund to invest in New Yorkbased business ventures companies and other …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkFranklin Square Union Free School District – Website Transparency (2025M-93)
… the Freedom of Information Law (FOIL) contained within New York State Public Officers Law Section 89. Audit Summary … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Comptroller DiNapoli Releases School Audits
… Central School District – Financial Management (Allegany County) Auditors compared budgeted appropriations and … The district had no registration or residency information on file for 44 of these students and registration information … services were rendered in accordance with the contract. Madison Central School District – Reserves and Debt Service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73V.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program … control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Canastota – Board Oversight … ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … (Wayne County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax … Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… State Common Retirement Fund has reached agreements with Microsoft Corp. , CVS Health Corp. , Macy's Inc. , The TJX … Corp. (filed with Zevin Asset Management) Macy's Inc. Microsoft Corp. Salesforce.com, The TJX Companies Inc. (filed … the NYS Common Retirement Fund has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX Companies …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payOpinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … police officers. You also state that during the District Attorney's investigation and the proceedings before the grand … 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such pre-existing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1