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DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic

… (which measure the saturation of oxygen carried in red blood cells), oxygen concentrators, and infusion pumps. …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-during

Opinion 96-7

… "municipal corporations", including fire districts (see General Municipal Law, §119-n[a]), to enter into … the function which would be the subject of the agreement (see, NY Const. art IX, section 1[c]; see also e.g., 1993 Opns St Comp No. 93-6, p 10; 1991 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-96-7

Opinion 94-28

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the cost of the study is charged against the countys general fund or against the sewer district …

https://www.osc.ny.gov/legal-opinions/opinion-94-28

State Contract and Payment Actions in September

… support the COVID-19 pandemic response, including vehicle rentals and food and drink. State University of New York $3.8 …

https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-september

State Contract and Payment Actions in December

… Company, Inc. for preventive maintenance and repair of hospital beds. $1.2 million with Quintal Contracting Corp. … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …

https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-december

City of Troy – Budget Review (B22-5-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … Town of Halfmoon and Water Commissioners of the Town of Waterford that, if the City realizes revenues in 2023 similar …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7

Village of Hempstead -- Budget Review (B7-15-7)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Windsor Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2

Cost-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-costs

Colesville-Windsor Fire District – Board Oversight (2025M-74)

… We extended the audit period back to January 1, 2019 and forward to November 12, 2025 to review the status of … The Board, being responsible for the general management and control of the District’s financial operations, must … public funds are managed with accountability, transparency and integrity. This critical function can help maintain …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74

DiNapoli Op-Ed in Times Union

… as having the second-largest debt burden in the nation. Rating agencies have consistently cited our high and growing … government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-union

VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables

… is for the credit (-) to the expenditure. This line must contain the same chartfield coding used on the original … The second line is the debit (+). This line must contain the same chartfield values as the first line with the … documentation is required. The description field should contain information explaining the reason for the refund. Any …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation

State Comptroller DiNapoli Releases State Audits and Examinations

… and technical security controls over the protection of cardholder data at the authority. They identified several … requirements. Public Service Commission (PSC): Oversight of Complaint Activity (2015-S-82) Auditors found the PSC … (2015-1A-001) NYSIF did not effectively address the risk of its Risk Managing Planning Group serving in conflicting …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinations

Understanding the Audit Process

… The State Comptroller evaluates the operations of New York State and New York City agencies … The State Comptroller periodically examines the fiscal affairs of New York State and New York City …

https://www.osc.ny.gov/state-agencies/audits/understanding-audit-process

City of Olean – Budget Review (B18-1-1)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …

https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1

City of Amsterdam – Budget Review (B23-5-4)

… review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation funds …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4