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XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… charitable funds resulting from the conversion of Empire Blue Cross Blue Shield from a non-profit to a for-profit corporation. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsDiNapoli Releases Executive Budget Report
… in monetary settlements last year and this year, with most of these resources allocated either in the last enacted …
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
… January 2018. It will be fully implemented in 2021, when workers will be eligible to receive a maximum 12 weeks of …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOpinion 88-76
… of the library trustees on properly authenticated vouchers, except that moneys received from taxes and other …
https://www.osc.ny.gov/legal-opinions/opinion-88-76State Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards to support … School provides special education programs for about 600 children between the ages of three and five years in …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Selected Aspects of the Migrant Education Program
… economically disadvantaged students. The Department did not complete in a timely manner all federally required …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programOpinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Comptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … – Second Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… factors including the local economy, labor force mix and demographics all have implications for spending, pupil …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityOpinion 90-48
… in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining … and procedure for determining "responsibility" of lowest bidder) EDUCATION LAW, §305(14); GENERAL MUNICIPAL LAW, §103: A bidder's criminal record may be taken into account in …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Syracuse City School District – Information Technology (2025M-129)
… attackers and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled … not adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Area #1 – IT Policy – Information Technology Governance
… the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … given to certain individuals when there is a breach of the security of the system as it relates to private information. … with an encryption key that has also been acquired: (1) Social Security number; (2) driver’s license number or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau of Investigation (FBI) announced the … State Comptroller DiNapoli announced the indictment of MICHAEL J VATTER charging him with fraudulently obtaining …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… claims that have violated or bypassed purchasing and other important internal controls. When a thorough and … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVertus Charter School – Information Technology Asset Management (2025M-9)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … displays. These assets can make up a significant portion of a school’s IT asset inventory, both in value and number. … While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesLife Changes: What If I Leave Public Employment?
… In fact, your life may even become a bit chaotic, causing you to overlook important issues that could affect you and … It outlines what you need to know as a NYSLRS member if you leave public employment or go on an extended leave of … Note : If you have previous public service for which you do not have credit and you wish to request this credit to …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… “For well over a decade, Ursula Stone took advantage of her position and the trust of Addison residents to systematically steal over a million dollars from her … the Government in the 1st degree, Public Corruption, Attempted Grand Larceny in the 3rd degree, Attempted Public …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce