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Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York State Dental Insurance Program – … receive their services through managed care and also have other third-party health insurance. Managed care … to identify and recover Medicaid payments that should have been paid for by third-party health insurance. A prior …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsGlossary
… Glossary of terms for reporters of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: New York Jobs Top 9 Million, New Statewide High
… its highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 jobs since 2009, according to a report released today by … with New York City gaining three out of four new statewide jobs from 2009 to 2014, while four upstate regions lost jobs, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… recognizing the need to adapt their businesses and address the financial risks posed by climate change,” … greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc . Among these …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… their political spending under agreements reached with the New York State Common Retirement Fund Fund New York State …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalReview of the Enacted Budget: State Fiscal Year 2021-22
… set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering reserves … for the Future I. Executive Summary The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an … billion in fiscal relief to New York State, and additional funds for New York City, school districts, Medicaid, transit …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesHuman Resource Practices (Follow-Up)
… York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community Campus), and over 80 outpatient clinics …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… New York State Comptroller Thomas P. DiNapoli today announced … of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. Titarchuk previously … New York State Comptroller Thomas P DiNapoli today announced … of Deputy Chief Investment Officer for the $1817 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Comptroller DiNapoli Releases Municipal Audits
… policy and reserve policy. Find out how your government money is spent at Open Book New York . Track municipal … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fGeorgetown Fire District – Board Oversight (2014M-264)
… Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … declining fund balance and to guide the use of the reserve funds. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… purchase price includes land purchase, payment of accrued taxes, broker commissions, legal expenses, title insurance, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsIX.2.B Terminology – IX. Federal Grants
… (ALN) is a unique five-digit number that identifies federal grants and cooperative agreements, formerly the … needs. Federal awarding agencies establish individual grant award authorizations into ASAP accounts to control the … the suspension period. During this period, the Federal Government will close the award and deobligate all undrawn …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available … members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-plan