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Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions … respect to the sale, issuance or payment of bonds, the secretary-treasurer would not have a contractual interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… programs, together known as Temporary Assistance (TA), served 497,420 individuals in May, up by 8.3 percent …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate reports from the clerk-treasurer and was unable to make informed financial decisions. In addition, the … when purchasing goods and services that are not subject to bidding and when selecting professional service providers. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases January State Cash Report
… totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last year, according to the state cash report … watching closely to see if revenues meet the Division of the Budget's projected growth." Through the first 10 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan … To determine the extent of implementation of 3 recommendations made in our intl audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… of services, ITS still does not have a Service Level Agreement in place governing responsibilities and services … including the Department. Specifically, the Service Level Agreement defines mutual expectations, roles and … insurance data. Complete and sign the new Service Level Agreement as soon as possible. Maintain a completion date of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSelected Procurement and Contracting Practices
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesComptroller DiNapoli Releases School Audits
… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited … $2.3 million more in revenue than budgeted. Susquehanna Valley Central School District – Budgeting Practices (Broome …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases November State Cash Report
… tax collections through November declined $11 billion or 24 percent from the same period last year according to the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportWage Theft Investigations
… theft investigations on behalf of workers who file wage dispute claims against employers, and helps to collect unpaid …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… disclose their direct and indirect spending on political causes and on two others to adopt a new policy before … risks for corporations that contribute to political causes. It raises the question of whether any corporate …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingInfrastructure Inspection and Maintenance
… (Corporation) inspection scheduling procedures ensure that all high- and intermediate-importance structures are … have not had an Inspection in many years – and some not at all. The Corporation’s process for determining Inspection and … Corporation inspection scheduling procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceArea #5 – Malware Protection – Information Technology Governance
… malware, are software programs that are designed to harm computer systems. These programs can wreak havoc on both … sensitive information such as passwords without the computer user’s knowledge, deleting files and making systems inaccessible or inoperable. Computer users can inadvertently install malware on their …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionState Comptroller DiNapoli Releases School Audits
… completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School … completed audits of the Alden Central School District East Aurora Union Free School District and the Kiryas Joel …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources … and salaries for employees. Mount Pleasant Blythedale Union Free School District – Short-Term Borrowing and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… and some tax collections are showing signs of weakness. My office will continue to closely monitor economic …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli Releases December State Cash Report
… Financial Plan projections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportPayroll Improvement Project Bulletin No. PIP-006
… to specific activities are discussed below. Timeline Schedule Agency Testing and Training: December, 7 – 18, 2020 … queries, and auditing. Detailed information, including a schedule, will be provided before testing begins. Agency File … Live PayServ will be unavailable from noon February 10 – 15, 2021 Cutover and conversion will take approximately 5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timeline