Search
State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… No New York dams are rated "unsafe." However, a majority do not have a condition rating at all, according to … addition to their own dams, local officials also need to know about other intermediate- and high-hazard dams that … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … community resources to help support high-risk mothers. DOH is investing approximately $14 million between 2022 through … every 100,000 babies born. While DOH collects this data, it does little to utilize it. The audit found DOH needs to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… one for ten refrigerators and another for eight stoves to account for these items. Linden Plaza officials were unable to account for any of the requested items due to poor record … and maintain an inventory control system to properly account for assets. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentOpinion 89-64
… its fiduciary duty, the board must critically evaluate all appraisals obtained. In the instant situation, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64XI-A.9 Receiving – XI-A. Purchasing
… of any discounts vendors may offer. Title 2, Chapter I, Part 6.6 of the New York Codes, Rules and Regulations … did not issue a purchase order. The following categories do not require agencies to enter a receipt in SFS: … on documentation to support accounts payable vouchers and how to verify a payment is appropriate, please see Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingCompliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … Education Program (IEP). We also assessed the time frames for students to commence receiving services and programs. Our … of Education (Regulations) stipulates the requirements for evaluating and placing students in special education. In …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Fund will not directly purchase or directly hold debt or equity securities, or invest through an actively managed …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s … audit of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Comptroller DiNapoli Releases Municipal Audits
… and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… (IDAs) reported 4,324 active projects with an aggregate value of $126 billion in 2021, a 10.4%, or $11.9 billion, … released today by State Comptroller Thomas P. DiNapoli. The number of IDA projects increased by 1.5%. “IDAs can play … year basis, several, including the New York City IDA, do not. DiNapoli’s report found that: Tax exemptions for IDA …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsOpinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time … secular educational experts who would discuss the topic of how to prevent “bullying”. Article VIII, §1 of the State … initially developed by the private organization that do not further proper town purposes, the town should not go …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of the State, the Federal government or local governments. In some instances, “advances” (appropriated loans receivable) … Finance Law. A unique attribute code will be inserted in the appropriation record to denote that expenses … photos, film, video, CD’s, etc. held as individual use or in a collection. Books/media do not include magazines, other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of … the use of a conceptual framework to determine New York State's reporting entity. CRITERIA FOR ENTITY … of those public benefit corporations included within the New York State Reporting Entity as of April 1, 2024. Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… including NYC DOI and two federal agencies, exposed the theft of approximately $300,000 in public funds provided … New Yorkers," said State Comptroller Thomas P. DiNapoli. "I commend Attorney General Schneiderman, the HUD Inspector … owned, make improvements to that property to increase its value, purchase and ship vehicles to Nigeria, and make other …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveIX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal percentage of all refund transactions executed by the state where such amounts are $50,000 (gross value) or more. The federal share of refunds is identified … transfer occur less than semimonthly. State agencies that do not remit refunds to the federal funds appropriation on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsTown of Caneadea – Fund Balance Management (2020M-145)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed fund balances. Key … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Do Not Call Enforcement Efforts (Follow-Up) (2019-F-48)
To determine the extent of implementation of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts (Report 2017-S-55).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f48.pdfDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… in global equities to enhance returns in the Fund’s equity portfolio. GSAM will also provide strategic advice across the entire equity portfolio. Additionally, the partnership will provide the Fund with improved analytics and reporting on its portfolio and enhanced evaluation and due diligence on …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsOpinion 88-51
… lake, you ask whether the reserve fund may be abolished. We note, initially, that the fund in question was not clearly … public betterment or improvement acquired at the time when such betterment or improvement is constructed, … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it …
https://www.osc.ny.gov/legal-opinions/opinion-88-51