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The Economic Impact of the Great Outdoors
… New Yorkers prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, … in economic activity in 2020 and supported over 241,000 jobs with $13.1 billion in compensation. While New York ranks …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 96 - 14
… the board of trustees of a community college would have a COI if college purchases supplies from a hardware store owned …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 88-29
… a prohibited interest in this instance, we note that the courts of this State have held public officials to a high … situated in the town in which the board member served. The Appellate Division had held that there was no prohibited … 198, 382 NYS2d 198). The Court of Appeals reversed the Appellate Division decision, however, holding that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Comptroller DiNapoli Releases School District Audits
… information (PPSI). Hamburg Central School District – Continuing Education (Erie County) Auditors found the board and district … established written policies and procedures regarding the continuing education cash receipts process. The district did …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip … of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets. Because the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most prudent and economical manner. The board and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … to communicate expectations for the claims audit process. City of Hornell – Business Improvement District (BID) … ordered to pay $1,711 in restitution. City of Lackawanna – Garbage Collection Fees (Erie County) City officials did not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… and corporate governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State and Local Employees Retirement System paid to his deceased mother, Yvonne Powell, a New York State … Mr. Cook lives. I thank Attorney General Schneiderman for his hard work and partnership in combating corruption … In 2015 alone, the collaboration has resulted in a prison sentence for a Florida woman who stole $100,000 from …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… transparency and help the city respond to growing quality of life complaints, State Comptroller Thomas P. DiNapoli … that will let people see service requests in their neighborhood and help identify where resources may be needed. … As measured through NYC311 requests, the demand for city services has surged in recent years. Calls to 311 climbed to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsVI.I Overview – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control (or KK) at the Statewide Appropriation, … Segregation, and Project level of detail. BUDGET PROCESS After appropriations, which are statutory … and journal entries, proceed through a budget checking process that prevents the posting of a transaction when it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
Payroll Improvement Project Bulletin No PIP012
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools with … District residents were not properly informed prior to voting on a proposition for a District-wide capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Comptroller DiNapoli Releases School Audits
… School District , Mount Pleasant Central School District and the Onteora 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/2015/07/comptroller-dinapoli-releases-school-auditsOrdinary Death Benefit – State Police Plan
… death benefit is a one-time, lump sum payment (your beneficiaries would not receive a monthly pension benefit). … $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100