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XVI.4.A Cash and Investments – XVI. Financial Reporting
… 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – … in the name of the government, and held by either (i) the counterparty or (ii) the counterparty’s trust … of Credit Risk – A concentration in credit risk exists when investments in any one type represent 5 percent or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsCity of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… female heads of household; Black, Hispanic, American Indian and Pacific Islanders; people with disabilities; and … and improving State efforts. Subsequent reports will look at specific dimensions of poverty, including food insecurity … Native Hawaiian and Other Pacific Islander and American Indian New Yorkers experience poverty at twice the rate of …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Ontario Water Superintendent Rodney Peets was arraigned in Wayne County today on charges of offering a false … said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the … to cover up the loss of water. Peets is scheduled back in court on October 19. Peets’ actions were exposed after …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … 26, 2020. About the Program The DOE, the nation’s largest public school system, serves 1.1 million students at its more than …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… [read complete report – pdf] Audit Objective Determine whether Oceanside Union Free School … planned to initiate corrective action … oceanside school audit internet use …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by State Comptroller Thomas P. … vulnerabilities. With the President proposing funding cuts to programs that help keep drinking water safe, the state and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli Op Ed in Times Union
… operates and delivers services. New York state agencies have used AI companions to help seniors combat social … with profound ethical, legal and societal questions that have to be addressed. If they aren’t, the very New Yorkers … the vendor selling the technology. Testing and oversight have to be continuous as AI evolves. Regular and independent …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… York State and Local Employees Retirement System intended for his mother, Dorothy Eydeler, a retired nurse who died in … you pay it back. I thank Attorney General Schneiderman for his prosecution of this case and others through our … York pension fund cannot serve as a personal piggy bank for those looking to scam the system,” said Attorney General …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftDiNapoli: Many Homeless Shelters in Poor Condition
… to the health and safety of families and individuals that have nowhere else to go. It is clear that greater action is … need." Nassau County Comptroller George Maragos said: “We have urged stepped up inspections of homeless shelters. We … of people in our community that need a place to sleep. We have more than a dozen local shelters that help people get …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesSelected M/WBE Purchases by Various Facilities
… vendor, American Indian Women Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) … We found the Department's purchases through AIW complied with all existing M/WBE rules and requirements, and that AIW … one vendor American Indian Women Incorporated AIW complied with minority or womenowned business enterprise …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Key Finding We found that OTDA and DOH have implemented all the recommendations contained in our original audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … Comptroller DiNapoli. “This money has been turned over to my office for temporary safe-keeping, and we want to return … said Senator Stewart-Cousins. “I wanted to make sure that my constituents, whose names or companies were on the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… showed that reliable, high-speed internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital future.” DiNapoli’s 2021 broadband … trends as rural regions may not generate enough revenue for the private sector to justify building the infrastructure …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideCUNY Bulletin No. CU-581
… eligibility and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … eligibility criteria on 3/16/2017 may be eligible for the General Salary Increase Employee is in Department … Form W-2. Questions Questions regarding eligibility for Blue and White Collar retroactive increases may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-581-2017-general-salary-increase-new-york-state-nursesDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. … cash collections within 24 hours of receipt as required. In 2013 alone, Sheppard failed to deposit nearly $13,000 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsOneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … District’s network being exposed to malicious software. A written disaster recovery plan was not made available to us … the District’s acceptable use policy (AUP). Ensure that a comprehensive written disaster recovery plan is developed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80State Contract and Payment Actions in March
… contracts for state agencies and public authorities valued at $3.6 billion and approved nearly 3.7 million payments … rejected 147 contracts and related transactions valued at $1.4 billion and more than 9,100 payments valued at more … Inc. for pharmacy benefit management of the American Indian Health and Elderly Pharmaceutical Insurance Coverage …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64