Search
Continuity of Operations Planning (Follow-Up)
… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls … recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. Background The Smithfield Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and … rights or backup and disaster recovery. Letchworth Central School District – Reserves (Allegany County) The district’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… prepare monthly bank reconciliations to determine whether any differences existed between bank records and his check …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Oversight of School Fire Safety Compliance (Follow-Up)
… of implementation of the four recommendations included in our original report, Oversight of School Fire Safety … compliance with fire safety provisions established in the State Education Law, the State Uniform Fire Prevention … department did not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… governed by a Board of Supervisors which is composed of 23 members, one of whom also serves as the Board Chair. The … is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12CUNY Bulletin No. CU-714
… of the July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees … Available Before Processing The following Control-D report will be available for agency use on 06/17/2021. This … be updated: Position and Job Do Not Match If the Position Number equals the NYS Position Number on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsSelected State Agencies’ Roles in Financial Literacy
… Objectives To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how … To determine selected State agencies roles in providing financial literacy offerings including how they identify and reach out to the most critical and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more … Bonus (March 2024) The Securities Industry in NYC (Oct. 2023) Office Real Estate in NYC: A Review of Market …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York … funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and … consists of all the organizations that make up its legal entity, including all funds, organizations, institutions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… and financing these capital investments over the next 20 years will be difficult, according to a report released … to invest $105.7 billion (in 2012 dollars) over the next 20 years to maintain and modernize the existing transit … need to be invested in the subway system over the next 20 years. This estimate includes $15.6 billion to modernize …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionState Agencies Bulletin No. 1271
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Offices and the Office of the State Comptroller (OSC) in reconciling employee Social … This continues the partnership and collaborative efforts of agency PersonnelPayroll Offices and the Office of the State Comptroller OSC in reconciling employ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Capital Planning and Maintenance
… million in assets comprising five key transportation and commerce facilities in the State’s North Country: the … (Port); the New York and Ogdensburg Railway; and the Commerce and Heavy Industrial Parks. The assets operate in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly 1.3 million … data made available for the first time earlier this year. Nonprofit groups in New York showed employment growth of 5.6 … billion in total wages. From 2007 to 2012, the number of nonprofit organizations grew by 2 percent in New York state …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6