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Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a … having more software users than licenses for a particular application and incur penalties as a result. The accuracy of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli Report Highlights Where New Yorkers Work
… care and social assistance had the greatest increase in jobs since 2019, with the sector now comprising nearly one in five jobs statewide. This sector was also the top employer in 2023 …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workOversight of Juvenile Detention Facilities (Outside New York City)
… Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the … and monitoring of the State’s juvenile detention facilities (local detention facilities). Outside of New York …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… of legislation over the finish line is not a legislative victory for taxpayers." … Both houses of Congress are …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformOpinion 90-32
… (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building for storage of) BONDS AND NOTES …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … municipalities from establishing a local retirement system for its officers or employees after April 12, 1922. The plan, … are payable only upon retirement after a designated minimum period of service. Thus, the court stated that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Town of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Accounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard … demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material benefit to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… the Authority’s internal controls over cash receipts for the period January 1, 2015 through August 17, 2016. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audit
… some student records contained insufficient documentation to support residency or exceptions to the policy. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditFull- and Part-Time Service Credit – Article 14 Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer, we calculate your retirement service credit by subtracting your beginning date …
https://www.osc.ny.gov/retirement/publications/1644/full-and-part-time-service-creditOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The … spending, debt and cash flow trends. “Our analysis of the new budget will be forthcoming.” … The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … by law and is otherwise sufficient; (b) whether all the property and property owners within the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… Albany woman, and the indictment of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. “Forcing … New York State Police and the Schodack Police Department for partnering to ensure that justice is served for the people who committed this heinous crime.” The victim, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… New York State Comptroller Thomas P. DiNapoli and Special … of the Inspector General, Philadelphia Field Division, today announced the arrest of Charles Alton Bump Jr. for … Dorothy Case was a New York State employee and resident of Jamaica, Queens, who moved to Maryland to live with her son, …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 88-65
… PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an …
https://www.osc.ny.gov/legal-opinions/opinion-88-65