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DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… efforts to fight public corruption. Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He … General, with a focus on fraud and corruption. He was an assistant attorney general in the New York State … where he handled cases in federal and state court. He was also an assistant district attorney in New York County …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerAdvisory Council for the Retirement System
… regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the … formulation of policies in relation to the administration and management of the Common Retirement Fund and the Retirement System. At the annual meetings of the …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… [read complete report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials … maintain inventory records. Audit Summary School officials did not ensure that Company employees maintained complete, … The School’s written agreement with the Company did not explicitly state who was responsible for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Opinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Opinion 88-76
… of its trustees." [Emphasis added] Based on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, … (Public Officers Law, §109). We are aware of no statutory requirement that private source moneys be applied to reduce …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Comptroller DiNapoli Releases School District Audits
… $49,607 to $345,221. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Executive Budget Report
… budgetary challenges in coming years as revenue growth is expected to slow and billions of dollars in settlement … of the 2016-17 proposal. “The state's fiscal position is much improved because of actions by the Governor and the … in key areas such as infrastructure, but greater clarity is needed on how the state will pay for it all.” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… transparency both in process and content. “The creation of a paid family leave program and increases in the state minimum wage will help distribute the benefits of economic growth more broadly among New Yorkers, while the … sound, there are open questions regarding the use of lump sum appropriations and whether future spending will …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the Migrant Education Program (Program) to ensure that it … requirements and achieves its program goals. Background The Migrant Education Program (Program) is a federal grant …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programComptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 92-56
… shall determine", may pay the town manager a flat monthly fee as an allowance for use of his or her automobile on … the laws of 1972, may pay its town manager a flat monthly fee as an allowance for use of his own automobile on official … is no provision therein for the payment of a flat monthly fee as an allowance for use of a privately owned automobile …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 127 and 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual city charters Libraries …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionComptroller DiNapoli Releases School District Audits
… 2018-19 budgets. Auditors found that only a fraction was used to finance operations, because the district … After adding back the appropriated fund balance that was not used, the recalculated unrestricted fund balance for … As a result, $1.7 million in appropriated fund balance was not used to fund operations during this time. In …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Delivers Inaugural Address
… During his inaugural address today, New York State Comptroller Thomas P. DiNapoli pledged to … and examines big spending areas. DiNapoli was sworn in by New York State Supreme Court Justice Helen Voutsinas to his … During his inaugural address today New York State Comptroller Thomas P DiNapoli pledged to drive …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … could impact district budgets now and in the future. It is a useful tool to better inform lawmakers, stakeholders and … inflation both regionally and statewide. Expenditures grew 26 percent between 2007-08 and 2017-18 compared to inflation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 90-48
… (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and … to your letter concerning the award of a contract by a school district to a bus company for transportation of students. You state that … Whether the school district based solely on the allegations of these …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… him with fraudulently obtaining approximately $95,000 in pension benefits by failing to report his return to work in … York State law, a public sector retiree who is receiving a pension and who returns to public service cannot receive both pension payments and a public sector paycheck. The law …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsArea #1 – IT Policy – Information Technology Governance
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyConclusion – Improving the Effectiveness of Your Claims Auditing Process
… internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … strong claims auditing process, the control consciousness of its staff is enhanced, because officers and employees will be cognizant that a careful review of claims will occur before public funds are disbursed. As …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVertus Charter School – Information Technology Asset Management (2025M-9)
… (including IT assets). In addition, the IT asset inventory was decentralized with multiple individuals and a service … track or identify the School’s IT assets. This was because the records were incomplete or included …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9