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User Access Controls Over Selected System Applications
… the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research … and inappropriate access to applications due to a change in the users’ status (e.g., employment separation, death). 61 … to be removed. Although Upstate has certain measures in place to review the appropriateness of user access, we …
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
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… manage fund balance and reserves. The board’s actions to manage fund balance were not transparent and made it appear that the district needed to both increase taxes and use appropriated fund balance to … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Use of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two … (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT resources, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal … New York State Comptroller Thomas P. DiNapoli. Overall, tax receipts are $1.7 billion higher than anticipated by the … DiNapoli said. “It is important that President Biden’s relief package is passed to prevent cuts to vital services in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearFinancial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … March 15, 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding … necessary steps to promptly meet applicable Federal and State dam safety requirements. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 … Division. When agencies do not report hate crimes during a reporting period, Division policy is to contact each …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected Employee Travel Expenses
… through March 31, 2011. Of that amount, $6.3 million was for reimbursements to employees for travel expenses and direct payments to vendors. The other … State. The Department may also have incorrectly failed to report taxable travel expenses to Federal and State taxing …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesDiNapoli: 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, … (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Business Partners
… examiner, you may be considered a business partner. For additional information, please see the descriptions … of the Comptroller, as administrator of NYSLRS and trustee of the Common Retirement Fund, is to conduct … Regulations (2 NYCRR Part 317). After receiving a request for a hearing, the NYSLRS Hearing Administration staff …
https://www.osc.ny.gov/retirement/business-partnersII.3.A Planning – II. New York State Financial Accounting
… as May or June, the formal budget cycle begins when the State Budget Director issues a policy memorandum – the “call … office an opportunity to raise critical questions on program, policy, and priorities. As provided in the State … bills and any other legislation required to carry out these recommendations. Concurrently, DOB Fiscal Planning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2004-4
… GENERAL MUNICIPAL LAW §800(3): If the compensation paid to the law partner of a school board member, who is engaged … district's code of ethics, however, should be consulted to ascertain whether it contains any pertinent provisions … and abstain from voting, on matters pertaining to the compensation, and other terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… of the village's police force testified before a grand jury under a waiver of immunity because of their involvement in the fatal shooting of a civilian. The grand jury determined that the shooting was justified and no … investigation and the proceedings before the grand jury, the police officers were represented by attorneys whom …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1DiNapoli Releases Review of First Quarter State Revenue Collections
… said. “The state’s sizable influx of one-time revenue from legal settlements also has significantly improved the … of June, coming in $762.9 million higher than collections from June of last year. Through the first quarter of the … in financial settlements. The state received $50 million from MetLife, $20 million from AXA Equitable and $715 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated … a separate environmental score. In an accompanying report that examined fiscal stress trends over the past … workings of government. … State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring System has designated 40 …
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
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the city's history, according to a report released today …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionPublic Health – 2023 Financial Condition Report
… from SFY 2022-23 to SFY 2023-24. Nearly 9.4 Million New Yorkers Benefited from Medicaid, Essential Plan or Child … 2023, nearly 9.4 million individuals or 47.6 percent of New Yorkers were enrolled in Medicaid, the Essential Plan or … to grow to over 1.2 million by March 2026. In 2015, New York State joined Minnesota to become the only states in …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… of children dying from abuse. When the review of a child fatality investigation finds statutory or regulatory … that while OCFS generally identifies deficiencies in child fatality investigations and in prior investigations relating … to nearly half (641) of all investigations into a child fatality. The greatest number of citations were issued to …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalities