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State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and … to other uses like solar farms or residential homes—have contributed to the state rapidly losing farmland. The … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 89-56
… law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health … a self-insured health insurance plan. As an incentive for employees to help identify charges made by health care providers for services not rendered, the town proposes to offer any …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Efforts to Collect Delinquent Taxes
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOpinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … by school district) SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of … where motor vehicles are parked or stored, with or without fee or charge and without regard to residence, business or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever … Governor Andrew M Cuomo and Comptroller Thomas P DiNapoli today announced the members of the states firstever …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… To determine if a voucher has been redirected, both Online and Bulkload Business Units should navigate to the … click the “View All” hyperlink on the Payment Information line. Review the Location field on each scheduled payment line. If the Location field on any scheduled payment line is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information … affairs. The District has no internal controls over credit cards. Key Recommendations Attend and complete the mandatory … monitor District finances. Assess the need for credit cards. If credit cards continue to be used, adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Pre-Retirement Consultations
… need an appointment for a pre-retirement consultation. To schedule one, please call 866-805-0990. Appointments are available by phone or …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsOpinion 98-9
… AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of … a town-wide basis or in an ambulance district, may fix a schedule of municipal fees or charges to be paid by persons … services. Absent action by the town board to fix such a schedule of fees or charges for the services to be provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… for worthy causes through check-offs on their personal income tax forms, but too much of this money remains unused … Currently, there are ten causes that New Yorkers can support through personal income tax check-offs, including … and the Volunteer Firefighting and EMS fund. DiNapoli’s office recently looked at whether spending had improved from …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… fees incurred by officers and employees while attending conferences. A “conference” is defined as a convention, … for personal reasons beyond the time needed to attend conferences, subject to the employee charging the personal … or school district credit card. Cash Advances for Conferences If your local government or school district does …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… op-ed from New York State Comptroller Thomas P. DiNapoli on fusion voting and adopting public financing by 2022. The … has held hearings around the state to collect ideas on what changes might work. Some of the ideas are smart, some … Yorkers deserve change. But I urge the commission to focus on the urgent issue of campaign finance, which will truly …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openSecurity Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … parties and ask that they complete and return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play critical roles in the IT internal control environment to ask …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… Supplies and Materials NPS – Indirect Costs NPS – Other - Clearing Accounts, Allocation Accounts and Other Account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Comptroller DiNapoli Releases Municipal Audits
… requiring quotes in the procurement policy. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Opinion 97-13
… a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … service under a service award program for training courses taken during a period of suspension for misconduct. … You also ask whether points must be granted for training courses taken without the knowledge or permission of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-13