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Comptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… 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/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionCity of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and complete financial … information to adequately manage operations. Key Findings City officials did not maintain accurate and complete … Determine whether the City of Johnstown City officials maintained accurate and …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air … and performance capabilities, such as replacement of an old air conditioner with a new one of the same type and … accrued taxes, broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… New York State Comptroller Thomas P. DiNapoli today released a review … The Executive Budget proposes $42.1 billion in combined state and federal education aid for the upcoming state fiscal year (SFY) 2023-24; however, that total is … New York State Comptroller Thomas P DiNapoli today released a review …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… “This new and detailed report from Comptroller DiNapoli’s office offers valuable insights for us all into how we can …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCorinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… report – pdf] Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District officials … students and did not correct and resubmit rejected claims. The District also lacked adequate procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42NYS Common Retirement Fund Announces Third Quarter Results
… DiNapoli said. "Our investment strategy is geared toward consistently achieving long term results but we watch …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… LIRR’s transportation facilities to identify and address how to lessen the impacts of severe weather had not been … the risk assessment would be completed by the end of 2023. Snow Removal Equipment Could Not Be Located To address the … designated locations as required. LIRR officials said much of the equipment was being used in the field but there …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesAnnual Financial Report
… option 4. Application Navigation Navigation of the Annual Financial Report Instructional Video … a demonstration of how to navigate through all sections of the AFR. 8:23 Fund Completion How to Complete a Fund … Load feature to import data into the financial statements of the AFR. 8:16 Related Resources: Annual Financial Report …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 2236.1
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … 402 (Non-Taxable Maintenance) are affected. Background: In accordance with Division of the Budget Policy and … State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsTown of Pleasant Valley – Financial Management (2024M-158)
… (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board did not develop … fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: Queens Economy Takes Off
… makes Queens the most sought after place to live in NYC. I only hope the next census properly reflects the 25% increase … higher than the citywide share (32 percent) and second only to Staten Island. Queens has the most single-family …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offCybersecurity Web Series Week 4 – Ransomware – How to Avoid Being the Next Victim
This session will focus on one of the most prolific and expensive malwares in cyber history, Ransomware.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-4-10-25-2021.pdfDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… A new audit from State Comptroller Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is not fully meeting … A new audit from State Comptroller Thomas P DiNapoli found that the New York City Health and Hospitals Corporation H+H is not …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesTown of Coeymans – Financial Condition (2015M-184)
… highway funds, resulting in deficits in both. The Town’s budget format lacked necessary information to allow the Board … the town-wide general and part-town highway funds. Use a budget format that includes actual revenues and expenditures … as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, unappropriated and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a deceased town highway … of absence to its officers or employees with or without pay and adopt rules and regulations in relation thereto. …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Receivables: Interest and dividends 508,475 760 Other receivables 6,826 … Total receivables 515,301 760 183,161 Investments at fair value: U.S. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets