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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. The Statewide Financial System (SFS) … implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School District – … New York State Comptroller Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … financial software, they are not generated and reviewed by Village officials. Key Recommendations Establish a policy … including the potential threat of unauthorized access by third parties. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… State Comptroller Thomas P. DiNapoli announced today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in … State Comptroller Thomas P DiNapoli announced today that his …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board … determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Arkport – Water Fund Financial … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 91-13*
… local governments. Thereafter, in Wein v Levitt , 42 NY2d 300, 397 NYS2d 758 (1977) ( Wein II ), the court extended …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 88-36
… of a sheriff does not preclude a county from providing a defense or from purchasing liability insurance to protect a … a local law enacted by that County requiring the county attorney to defend county officers in civil litigation was … Public Officers Law, §18, which generally authorizes the defense and indemnification of public officials, the Court …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-6
… Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State reimbursement for … (see Antonetty v Cuomo , 131 Misc 2d 1041, 502 NYS2d 902; cf . Tuck v Heckscher , 29 NY2d 288, 327 NYS2d 351, where a … Comp No. 79-475, unreported; 33 Opns St Comp, 1977, p 62; cf . 1980 Opns St Comp No. 80-735, unreported, concluding …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 97-16
… of claims presented for payment of money (see, e.g., In re White , 51 App Div 175, 64 NYS 726). However, the court in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 99-2
… funded by Consolidation Local Highway Assistance Program [CHIPs] moneys allocated for local highway projects be …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… will need to make hard choices to ensure budget balance in the current fiscal year and to close next year’s budget gap.” More than 944,000 jobs were lost in March and April, the largest job loss since the Great … rate, which had fallen to a record low of 3.4 percent in February 2020, shot up to 20.4 percent in June, the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement Fund (Fund) to fellow … to the lack of racially diverse directors on Amazon’s board. “Amazon says it supports the fight against racial … on voting rights, companies that don’t live up to their public statements and help address equity, diversity and …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionState Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep the state …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetWebster Public Library - Board Oversight (2018M-125)
… before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds claims, before payment. Adopt additional financial and … financial information, including details of private funds. Library officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Opinion 90-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, §§4-412(3)(1), 22-2200: A village may dredge a privately …
https://www.osc.ny.gov/legal-opinions/opinion-90-4DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and ultimately contributed to an estimated billions of dollars in improper payments …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudOpinion 91-27
… than that provided by subdivision 6 of that section. This is in reply to your letter concerning the proposed conveyance … of supervisors determines that any county real property is no longer necessary for public use, the board, by … may not convey municipal real property unless it is no longer needed for a municipal purpose (1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-27