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… Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter programs to enable … another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to enable …
https://www.osc.ny.gov/help/website-accessibilityState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Avon Central School District , Brighton Central School … did not adopt policies for password management, protection of personal, private and sensitive information, wireless … remote access, mobile devices, sanitation and disposal of electronic media, user accounts, access rights, data …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsColesville-Windsor Fire District – Board Oversight (2025M-74)
… to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Op-Ed in Times Union
… the limits have been circumvented too easily, often with little public discussion, and have led to a high and growing …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State … The Office of the State Comptroller OSC is charged with the responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… in an inaccurate 1099 being issued to the vendor. Supplier ID/Vendor ID The supplier ID should match the original … level in SFS, agencies should send their checks to DTF – Treasury to be deposited to the General Checking Account (GCA), see: Section 3.B – AP Adjustment Voucher – Treasury Requirements of this Chapter for more information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… their students,” DiNapoli said. “We’ve seen many successes on the local level across New York. Local communities and … farms to school cafeterias.” “We are honored to partner with the Poughkeepsie Farm-to-School Project in this … equity initiative focused on incorporating fresh, local, healthy foods into the daily diets of the scholars we serve …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationOpinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… to preschoolers with disabilities, has pleaded guilty for his participation in a scheme that stole millions of dollars … instead used by Daniel Laniado to buy diamonds and stock his private supermarket shelves until our auditors and investigators exposed his crime," State Comptroller Thomas P. DiNapoli said. "I …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications Inc. and other utilities … track service reliability and imposed only four penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be confident that someone is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Central New York Regional … Standards (2016-S-31) Auditors reviewed select operational and technical security controls over the protection of … Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. Public Service …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Olean – Budget Review (B18-1-1)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … The City continues to transfer unused contingency funds from the general, water and sewer funds to the capital …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1City of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and felony grand larceny in the third degree as a crime of public corruption for the theft from the Town. In July 2025, … Board also did not audit, or contract with an independent public accountant to audit, the Clerk’s records for the 2017 … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Town of Willsboro – …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… the proper disposition of the application; and Whereas, In recent years there has been a significant increase in the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… June 24, 2021 Edition Growth in Use of Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 pandemic prompted many changes in the ways New Yorkers conducted daily activities, with … The COVID19 pandemic prompted many changes in the ways New Yorkers conducted daily activities with …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021State Contract and Payment Actions in August
… of Driving Inc. Office of General Services - Design & Construction $17 million with W M Schultz Construction Inc. for construction of a new wastewater … Construction services LLC for baseball clubhouse and stadium enhancements at Binghamton University. $10.2 million …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,308 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until September … In July the Office of the State Comptroller approved 1308 contracts for state …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-july