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Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… at least $10,000 more by using the school district’s Amazon account and credit cards to purchase personal items … State Police and was prosecuted by the U.S. Attorney's Office for the Northern District. Since taking office in 2007, DiNapoli has committed to fighting public …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsMotor Vehicle Theft and Insurance Fraud Prevention Program
… and supported by a contractually required time and effort tracking system. We reviewed support for $986,716 in claimed … that weren’t appropriately supported by a time and effort tracking system; 21 of 139 overtime requests that lacked … Program-related, accurate, supported by time and effort tracking systems required under the contract, and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programContract Participation of Minority- and Women-Owned Business Enterprises
… participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its … the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. Specifically, … Participation of Minority- and Women-Owned Business Enterprises (2014-S-7) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesCensus 2020 Response Rates
… This dashboard has been archived. For inquiries, contact [email protected] …
https://www.osc.ny.gov/censusState Comptroller DiNapoli Releases State Audits and Examinations
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (Follow-Up) … easily and readily store, access, and analyze complete wage, subsidy and transitional information and require … plan for NYSHIP. The New York State Department of Civil Service contracts with United HealthCare (United) to process …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2013-syracusecharter.pdfSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2013-steuben-co-soil-water.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfNew York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies (2013-S-34)
To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their medications and related
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s34.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64-response.pdfFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… through grants for a range of purposes, including health care, transportation, public assistance, education, … grants providing reimbursement for New Yorkers’ health care. Additional health funding includes an estimated $11.1 … 2024, and supports spending on public assistance, child care and other programs. Other large grants providing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsDiNapoli: Trouble Ahead for Local Governments and Schools
… finances, according to a report released today by New York State Comptroller Thomas P. DiNapoli. As sales tax … sales taxes on a monthly basis as well as pushing for legislation that gives local governments and school districts … funds for pandemic-related expenses. The legislation has passed both the Assembly and the Senate and is awaiting …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Former Hannibal Fire Chief and Father Arrested
… and a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money … Kartway. The weekend go-kart track was in operation from 2017 to 2022 and run by Chris Emmons, his family members and others. Proceeds from the sale of race registrations and pit fees were …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… are required to use the attachment feature in the SFS to store electronic documents in support of transactions … The State General Schedule, issued by the New York State Archives, includes requirements for agencies … without any additional disposition authorization from the New York State Archives. SFS CERTIFICATION When signing into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceControls and Management of the Unemployment Insurance System
To determine whether the Department of Labor Department has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemCity of Amsterdam – Records and Reports (2013M-266)
… the 2011-12 and 2012-13 fiscal year. The annual financial reports and audited financial statements prepared by the … City of Amsterdam Records and Reports 2013M266 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23