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User Access Controls Over Selected System Applications
… facilitate patient care, research, and education, Upstate owns and/or administers more than 200 applications that … users were deceased at the time. We also found 27 users who maintained unnecessary and inappropriate access to …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and Contributions Primary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Selected Employee Travel Expenses
… that each employee's official station is established in compliance with State travel rules and is in the best … that each employee's tax home is properly determined in compliance with law and regulation. Where appropriate, adjust …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesStreet and Sidewalk Cleanliness (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Street and Sidewalk Cleanliness (Report 2019-N-1 ). About the … the percentage of acceptably clean streets and sidewalks in Sanitation Cleaning Districts and Sections. The Scorecard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… returned an estimated -3.85%. “The recent volatility in the markets and concerns over the state of the economy have hit investors hard,” DiNapoli said. “Inflation and supply chain issues are continuing to impact the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Statement on New York City's November Budget Update
… a time of continued uncertainty. New sources of spending and revenue pressure highlight the missed opportunity to set aside additional monies in its Revenue Stabilization Fund in Fiscal Year 2022 when … initiative. PEG savings made use of both agency vacancies and a reduction in funds for 3-K , which the Office of the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Business Partners
… pension benefits. These hearings are conducted in compliance with the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/business-partnersState Agencies Bulletin No. 2357
… Background: The Office of Employee Relations (OER) and Division of Budget (DOB) approved an increase to Hazard … who currently receive HZ5 (Hazard Duty MC Straight Time) and HZ6 (Hazard Duty MC Overtime). Effective Dates: The … Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedDiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion … up for debate.” DiNapoli’s report on the state’s first-quarter results found that year-to-date tax collections were … than collections from June of last year. Through the first quarter of the fiscal year, sales tax collections have …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… fiscally stressed . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s office has … be difficult to overcome challenges that have been years in the making. Local officials should be carefully examining their scores and using this system to determine how they can budget …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest … has been strong. Millions of square feet of new office space has been developed, and millions more are in the … In recent years, job growth has met the increase in office space, but job growth has begun to slow. The time needed to …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District … is being spent appropriately and effectively.” Village of Catskill – Financial Oversight (Greene County) Village … announced his office completed audits of the Village of Catskill Town of East Fishkill Hughsonville Fire District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-59
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a private …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Comptroller DiNapoli Releases School Audits
… Performance Contracts , Vestal Central School District and Westport Central School District . "In an era of limited resources and increased accountability, it’s critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Selected Financial Management Practices
… plan to maximize year-round utilization of its facilities for local economic benefit of the community, and to minimize … the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally promised in 2009 by a local not-for-profit organization from a grant it would receive from …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… Thomas P. DiNapoli found the state’s Office of Children and Family Services (OCFS), which oversees the locally … protected,” DiNapoli said. “New York’s Office of Children and Family Services (OCFS) consistently finds flaws in child … operations so they can better respond to abuse complaints and save children’s lives.” DiNapoli’s audit found OCFS can …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPublic Health – 2023 Financial Condition Report
… grew by $3.6 billion (13 percent) to $31.3 billion in SFY 2022-23, its highest level ever, due in part to higher enrollment levels impacted by federal … implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal Medicaid funding during the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-health