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June 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of … of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the … Why do a debt refunding? A debt refunding is usually done to extend the payout of the debt to the maximum legal limit …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeOpinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … or the commissioner of finance of the city of New York, for five years, together with all accumulations of interest … heretofore paid to the state, . . . is hereby assumed for the benefit of those entitled to receive the same, and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… every dollar it can get to improve the subway service for straphangers. Fines are meant to deter bad behavior, but … is a tribunal that processes and adjudicates summonses for violations of NYC Transit rules such as fare evasion … to collect unpaid fines and that a newly adopted IT application should improve collections. It also said that it …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedState Comptroller DiNapoli Releases School Audits
… (Nassau County) The district does not have a comprehensive payroll policy or written overtime procedures. Auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Oversight of Child Protective Services
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … children, families, and communities. OCFS is responsible for overseeing the locally administered child welfare system, … days a year, and received roughly 300,000 calls annually for the 2 years prior to the COVID-19 pandemic. Calls …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks … year. The memorandum of the Assembly Budget Committee (NY Legis Ann, 1990, p 90) clearly indicates that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of computer hardware should include a … having more software users than licenses for a particular application and incur penalties as a result. The accuracy of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on … Transportation Authority’s Rising Debt Burden Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two … waiver amendment approved in April 2014 by the Centers for Medicare and Medicaid Services provides incentives for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksState Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… are in line with our priority of generating returns for the pension fund, while helping to boost our state’s … with revenue between $5 million and $50 million. Capital for the program is leveraged by the U.S. Small Business … across the country offering multiple sources of capital for in-state companies, which include credit (SBIC), equity …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… private sector is increasingly aware of the urgent need for climate risk disclosure. For example, a 2019 survey of 215 of the world's 500 largest … that they identified climate change as being material for 72 out of 79 industry sectors. As part of the letter …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeCOVID-19 Pandemic Small Business Recovery Grant Program
… administering the Program through enactment of Section 16-FF of the Urban Development Corporation Act. The mission …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programMonitoring of Homeless Data
… of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand … to determine if OTDA’s programs are using all available data to best address the needs of those experiencing or at … serve to a computer system compliant with HUD’s Homeless Management Information System (HMIS) Data Standards, which …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … 2017 to compare current findings to the previous Office of the State Comptroller (OSC) audit and identify Board … (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Minimum Qualifications - Auditors
… bright, capable individuals who will bring energy and commitment to its auditing programs. To begin a career … equal opportunity in employment, compensation and other terms and conditions of employment without discrimination based on …
https://www.osc.ny.gov/jobs/qualifications-auditorsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the rebate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceState Agencies Bulletin No. 1387
… Purpose To inform agencies of the list of active position pools and the crosswalk between … accounting, reporting and payroll distribution data for all employees paid through PayServ will be affected … Please include the bulletin number in the Subject line of all emails pertaining to this bulletin. … To inform agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financial