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Government-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as … activities: includes most of the State’s core services as well as general administrative support. Business-type …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of Attica …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 2024-1
… decreased kidney function, and reproductive problems. 14 Because lead is a toxic, persistent metal, that can … . 12 Id. 13 Id. 14 Id. 15 Id. 16 City of Troy, Ordinance 18-2023, Ordinance … Co. v Trust for Cultural Resources , 46 NY2d 358 (1978) (tax exemption to museum for property to be used in part for …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Auditors Find Safety Hazards at Pre-K Facilities in New York City
… expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … auditors reviewed the operations and finances of 33 NYC UPK providers – 15 DOE school-based, 11 contracted … not documented. DiNapoli recommended DOE: Work with the NYC Department of Health and Mental Hygiene to align the …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… by New York State Comptroller Thomas P. DiNapoli. "In a vertical city, with tens of thousands of elevators carrying … New Yorkers can feel confident that the elevators they ride in are safe." DiNapoli’s audit looked at work done by … upcoming inspections with building owners so they can gain access. Establishing specific deadlines by which building …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… adult day services programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or … there are at least 500 SADS programs operating in New York without regulations or licenses. As a result, their precise … adult day services programs SADS in New York operate without regulations or licenses leaving disabled adults or …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsOpinion 97-22
… to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local sponsor is a county. … indebtedness to finance the construction of a dormitory. For purposes of this opinion, we will discuss only powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 601
… Purpose To explain how the OSC e-Government and payroll application (PayServ and Control-D) warnings and time-outs … different times, resulting in different messages/options for users and affecting application availability. To make the best possible use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… from the Fire Department. He was arraigned this morning in Croton-on-Hudson Village Court before Justice Sam Watkins. … Munson is charged with Grand Larceny in the Second Degree as a Crime of Public Corruption, a class B felony, and Grand Larceny in the Second Degree, a class C felony. He was arraigned early Wednesday …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… in a public corruption case pending in Saratoga County Court, is separately charged with stealing thousands of … violation of the $1,000 contribution limit. According to court papers, Tanski evaded the $1,000 limit by providing … in the indictment with Offering a False Instrument for Filing, a class E felony, as well as six counts of violating …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerOpinion 94-2
… council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. 80-23, 89 and 3 Opns St Comp, … council from paying parking meter fees while on official duty. 1980 Opns St Comp No. 80-23, p 9 and 3 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases Municipal & School Audits
… the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not review canceled … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. … New York …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Report on Nonprofit Industry
… 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits … paid by nonprofits in the state were lower than in the public and private sectors, in contrast to nonprofits in the … of the country, where average wages were more in line with public and private sectors. Statewide, three industry sectors …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDetails About the Audit Process
… the reasons why. Back to Top Follow-Up Engagements About a year following the issuance of a final report, we may …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… to withstand future extreme weather events." "I could not be more proud of the economic progress Staten Island has … it is specific to Staten Island and includes information not easily accessible," said Linda Baran, President & CEO of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressSmall Businesses and the Economic Recovery: Work in Progress
… less severe effects from the pandemic than they did a year ago. As of October 17, 2021, 29 percent of small … businesses reported encountering at least one problem, a 16 percentage point increase from last year. Two-thirds of … week have decreased steadily since that time, reaching 16 percent in the health care and social assistance sector …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressOpinion 88-5
… power under an established health plan to reduce benefits for retirees and for persons eligible to retire but not yet retired. STATE … to provide medical, surgical and hospital insurance plans for their officers and employees, or for any group of …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… governments in New York State ended their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These … local governments that triggered a fiscal stress indicator score was down for all five categories from fiscal year 2021 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data