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Opinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Area #2 – IT Security Training and Awareness – Information Technology Governance
… all users in IT security training. It is also important to update the training material periodically to address new … cause their computers to become infected with malicious software that may compromise any personal, private or … New York State Office of Information Technology Services https://its.ny.gov/ New York State Office of the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessIX.7.E Disaster Assistance – IX. Federal Grants
… agencies. This process will allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to DHSES. It will also enable New York State to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether … 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with rising … to prepare for rising sea levels, storms, and severe weather events. According to the MTA’s website, 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
… Strategy; and $150 million with the Rise Impact Fund; LEED Gold real estate investments, World Bank Green Bonds and …
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
… degrees (69.1% compared to 62.3%). However, completion rates at community colleges are also lower than at four-year … nationwide have led to unprecedented growth in student loan debt in New York and the country. Federal Reserve Bank of New York data indicates that in the third quarter of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Numbers of Homeless Population Doubled in New York
… be clear, this isn’t just a New York City problem, it is impacting communities all over the state. New York needs … address this urgent situation.” Measuring homelessness is difficult as individuals are mobile and their situations … (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… For example, software publishing companies, including app developers, accounted for 6.2% of all of the city’s small …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityOpinion 89-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … provisions. Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-65The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundMaximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
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-updateAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. … Key Recommendations Ensure that the Treasurer completes and submits the annual financial report with OSC in a timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Valley Stream Central High School District – Payroll (2016M-19)
… Background The Valley Stream Central High School District is located in the Town of Hempstead, Nassau County. The … operates four schools with approximately 4,600 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19