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Opinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the … such funds without a court order where the amount of the claim is less than $1500 where the identity of the entitled …
https://www.osc.ny.gov/legal-opinions/opinion-97-7State Agencies Bulletin No. 343
… Conservation Investigator 2 Environmental Conservation Officer Environmental Conservation Officer Sp L Environmental Conservation Trainee 1 … Effective Date: 8/19/2002 Salary Plan: SEC Earnings Prog ID: N31 for positions with Pay Basis Code Ann H31 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitNY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the … 39, of Wallkill, was sentenced to 2 1/3 to 7 years in prison and pay $239,622 restitution. His three-year scam was initially revealed in an audit and investigation by DiNapoli’s office, which …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftPerformance Incentive Program
… by design, directed the bulk of incentive awards to upper management. Upper management received about $1 million, or a 57 percent … to one based exclusively on collective performance. Upper management’s incentives were not linked to specific …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the … Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the State Comptroller's approval is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the … Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the State Comptroller's approval is …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceMaine Endwell Central School District – Budget Review (B4-13-14)
… review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … Based on our review, individual significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Upstate Medical University's Billing Practices
… New York’s only academic medical center, specializes in research and treatment of the most prevalent human … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves … revenue of approximately $1.4 billion for the same period. In 2013, Upstate hired a consultant to help strengthen its …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
Spending by New Yorks largest public authorities jumped $35 billion since last reported in 2013 with state and local authorities reporting nearly $60 billion in spending in their latest annual filings according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … Medicaid Inspector General officials made little progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software … and serial number; the name of the employee or other user to whom the equipment is assigned, if applicable; the … and any pertinent licensing information. In addition to hardware and software inventories, local governments and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… huge markets. TVP serves entrepreneurs who transform industries and build great companies. As active, long-term …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… and DCJS systems are at risk for total data loss in the event of a regional disaster. Auditors also found OITS does … Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S9) Auditors found the Unemployment Insurance System data has not yet been classified as required …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In … documentation of collections that were remitted. Shelter Rock Public Library District – Bank Reconciliations (Nassau … Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District and the City of Utica …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the contractor to … works and taxpayers are protected,” DiNapoli said. “DOT officials have also given us assurance that they will …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-place