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Minimum Qualifications - Auditors
… to attracting bright, capable individuals who will bring energy and commitment to its auditing programs. To … to attracting bright capable individuals who will bring energy and commitment to its auditing programs …
https://www.osc.ny.gov/jobs/qualifications-auditorsWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 unused IT assets (91 … obsolete IT equipment is free from data prior to storage or authorized disposal. Conduct and compare periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… 57 counties outside of New York City last year, according to a report issued today by State Comptroller Thomas P. … grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly exclusively driven by … “The unpredictability in sales tax collections continues to have financial ramifications for our local governments and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating multiple beneficiaries use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli Releases April State Cash Report
… increase in corporate franchise tax collections reflects a shift in collections from March to April resulting from …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportOpinion 88-37
… AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), … The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes … may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… a thorough analysis before spending over $2 million on a warehouse that needs extensive renovations and has been a … intended for capital projects to cover operating costs. Warehouse Purchase Draining Resources: In September 2020, the authority bought a 50,000 square foot warehouse for $2.3 million without a thorough analysis of …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate … Allstate Corp., CONSOL Energy, Eli Lilly and Co., Equifax Inc., Express Scripts, Textron Inc., Goodyear Tire & Rubber Co., Mattel Inc., NextEra … Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to disclose its corporate political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingVI.2.C Budget Journal Transactions – VI. Budgets
… Unit (BU) using the KK_SEG ledger. For more information, see Section 3.A – Budget Transfers Overview of this Chapter. … and upload the file into the SFS. This Budget Upload Tool can be used by: State Agencies to upload their Project Child … job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programState Comptroller DiNapoli Releases Municipal & School Audits
… had been running the financial operations of the village with no oversight. As a result of the Comptroller’s audit and … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded … District officials did not properly report laboratory test results for testing conducted, including the results …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Riverhead Central School District – Financial Operations (2025M-64)
… report – pdf] Audit Objective Did the Riverhead Central School District (District) Board members (Board) receive … Did the Riverhead Central School District District Board members Board receive complete …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… jeopardize a fire department’s funding and its mission. From January 1, 2023 through December 31, 2024, the … totaling $2,219 in a Department bank account within 10 days of receipt, as required by Department bylaws. Maintain … in this report and forward it to our office within 90 days. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … assets. Per Paragraph 6 of GASBS 83, the following items do not fall within scope: Obligations that arise solely from …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfOpinion 88-34
… Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear … and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the … as provided by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this Office. … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Improper Payments for Brand Name Drugs (Follow-Up)
… expensive drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOpinion 90-10
… be expected to result in injury and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), including …
https://www.osc.ny.gov/legal-opinions/opinion-90-10