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Opinion 93-30
… between a city court and the county jail (see also 1990 Atty Gen Opn No. I90-65; 1977 Atty Gen [Inf Opns] 280; Criminal Procedure Law, §§205.00[2], …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Area #2 – IT Security Training and Awareness – Information Technology Governance
… or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, opening … or caused harm to their systems. The success of social engineering, coupled with the never-ending flow of new and … Emerging trends in information theft and other social engineering reminders; Limiting the type of personal, private …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of Homeland Security and Emergency Services … up the grant contract, project, and grant in SFS. DHSES staff will transfer existing costs from the event project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… they can be deployed when needed. Our audit covered the period from April 2009 to August 2022. Background In the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… company officials did not properly monitor fuel inventory for loss, waste or misuse. Officials did not accurately … 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials also did not verify the accuracy of fuel … $1 million were omitted. In addition, bank reconciliations for accounts totaling approximately $51 million were not …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… including: $400 million with Generation Asset Management; $300 million with the Rockefeller Asset Management Global … will impact their businesses; Written to more than 300 companies in the low emissions index, calling on them to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and private institutions of higher education. “New York has a robust higher education sector that attracts students and investment to our colleges and universities, which …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … and January 2024, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Homelessness … Homelessness in New York state has grown sharply more than doubling between …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65The Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… or monthly basis must be reported with a maximum of 22 days per month when the month has 31 days. For all other …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… tax collections are more than $1 billion above projections for the year. “The Executive budget tackles some tough issues … and higher reserves that will better position the state for when the economic downturn in the cycle arrives. My …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of … Determine whether the BellevilleHenderson Central School District District used District resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33City of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Valley Stream Central High School District – Payroll (2016M-19)
… July 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … 7-12 of the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19