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Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … are responsible for administering the estates of individuals who die intestate (without a will) and leave … by a fee set by the Surrogate’s Court on the closing value of each administered estate. As of December 31, 2013, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesJoin Our Team as a Local Government Auditor
… chief fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a … and fire districts to identify fraud and opportunities for operational and program improvements. Proactively … competitive salaries and benefits, and opportunities for advancement, continuing education and professional …
https://www.osc.ny.gov/jobs/lgsaTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58DiNapoli: State Pension Fund Value $178.1 Billion
… has an estimated value of $178.1 billion. “Despite weak equity markets, the Fund’s diversified portfolio and our … which was consistent with the declines in U.S. and global equity markets. The Fund’s broader approach to fixed income … the remainder of the benefits cost. Employer contribution rates are determined by investment results over a multi-year …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 … to the Public Health Law (PHL), a Patient Safety Center (PSC) was established within the Department of Health … included in our initial audit report Patient Safety Center Activities and Handling of Revenues Report 2019S15 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Contract IDs must begin with an “X” prefix. In addition, SUNY permits begin with an “X” prefix. Leases of state-owned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsState Comptroller DiNapoli Releases Municipal Audits
… that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for … to service its debt obligations during 2021-22. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Controls Over Transportation Services and Transportation-Related Expenses
… to effectively monitor and ensure accountability over transportation expenses and services. The audit covers OPWDD transportation expenses (outside New York City) for the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Cost-Saving Ideas: How to Reduce Energy Costs
… retail energy market, you’re no longer restricted to buying energy from your host utility. The utility continues to deliver electricity and natural gas but energy service … will save your locality money. Visit the OGS website to learn more about OGS contracts and find out how to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff. The … credit card be authorized by the governing board before it’s issued. Train credit card holders and have them acknowledge …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Comptroller DiNapoli Releases State Audits
… and system administration, however, found they don’t consistently follow some of these procurement policies. For … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the campuses. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly … Downstate: Recover $41,512, including $32,500 for software license fees; Review the then president’s actions and ensure … $41,512 in miscellaneous expenses including the software license fees. Read the report and Downstate’s full response: …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards … robust reporting standards on workplace safety.” Dollar Tree , which operates nearly 5,000 dollar stores in 48 … requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s agreed with Comptroller DiNapoli’s request …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… included in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About … coordinating services for individuals with intellectual and developmental disabilities (IDD). People with IDD face … with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible to infectious …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followOpinion 88-4
… SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training program. Article 6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… filed the proposal at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, The Travelers Companies Inc., United …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… spending. DiNapoli's shareholder request (Proposal 4 on the company's proxy statement ) will be voted on at Wynn's … doors," DiNapoli said. "Shareholders have the right to know if their investment dollars are being spent on political …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spending