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Oversight of Industrial Hemp (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp (Report 2018-S-32 ). About the Program … To determine whether the Department of Agriculture and Markets Department is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followState Comptroller DiNapoli Releases School District Audits
… announced the following school district audits have been issued. Dalton-Nunda Central School District – Financial … announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Canaseraga … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
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 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered the period … in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … $21,694 in her retirement funds from 2013 to 2015. The two Westchester County residents are charged with Grand Larceny … “We uncovered their unlawful behavior and worked with Westchester County District Attorney Scarpino to …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemDiNapoli: 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 … "New York City's office properties are an important part of its economy, attracting businesses and workers from around … The number of office workers in New York City reached a record of 15 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli 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 higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… DiNapoli’s office has evaluated the financial stability of local governments. “The challenges facing local … realistic long-term financial plans.” The latest round of scores is based on 2015 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2016 and includes only municipalities with fiscal …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresSteuben County – Safeguarding Computerized Data (2025M-96)
… January 1, 2023 – July 31, 2025. We expanded the scope of the audit to look at all network user accounts, … computerized data is especially important as the number of instances of people with malicious intent trying to harm computer …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Selected Financial Management Practices
… over the following financial management functions: cash and grant management, revenue and collection activities, … and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has … spending and more,” said DiNapoli. “These institutions of learning also foster long-term economic growth by creating … who can bring their talents to the various sectors of our economy.” Consumer spending on higher education in the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… report its corporate political spending. As a result of the agreement, the Fund withdrew a shareholder proposal it … meeting. The Fund holds approximately 907,577 shares of U. S. Steel with an estimated value of $20 million. “In the aftermath of the U.S. Supreme Court’s …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board and company officials were aware of the prior audit, were familiar with the recommendations … the board and company officials did not implement any of the audit’s recommendations. Montrose Fire District – … paid going forward. In addition, the board approved 42 out of 60 credit card claims totaling $5,117 without adequate …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
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 State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, … 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
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0