Search
Privacy and Security of Student Data
… learning environment, leading to an increased reliance on technology. This resulted in an escalation of … identifiable information (PII). Our audit focused on charter schools and school districts, collectively … districts’ compliance with Part 121. Continue to work on completing a full data and asset classification of all …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataNY State Comptroller Announces Appointment of Emerging Managers Director
New York State Comptroller Thomas P DiNapoli today announced the appointment of Sylvester Sly McClearn as director of the New York State Common Retirement Funds Fund Emerging Manager Program He was appointed Interim Director of the Program in February 2023
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the … Mitchell-Lama Housing Development (Report 2017-N-5 ). About the Program Our initial report, issued September 6, … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followDiNapoli: Central NY Village Official Stole More Than $100K
… For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsOpinion 89-4
… as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town … supervisor is a director of the bank and a shareholder of less than one percent of the bank's outstanding stock. You … a depository of public funds (General Municipal Law, §800[2]). Section 801 provides that, except as provided in section …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within … has agreed to maintain, the complaint should be referred for action to the highway superintendent of the other town. … it is unclear whether a town remains potentially liable for injuries to a third party caused by inadequate …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local governments. … of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam … consequences for residents, municipalities and the state. With increased danger due to aging infrastructure, weather …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… risks arising from climate change. "Climate risk is one of the greatest threats to the state pension fund and its … business operations. In addition, DiNapoli uses the Fund's voice and shareholder voting power to protect investments by … About the NYS Common Retirement Fund The New York State Common …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … than thirty-five (35) days. Effective Date(s) Payments for employees who had separated from State service may be … resolution. Deduction Information All general deductions for employees in the above bargaining units whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … audit and investigation, the former clerk pleaded guilty to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution before sentencing. In August …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… the early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly … as the second best-funded pension fund in the nation with a funding ratio of 98 percent, based on 2018 data. An … by investment results over a multi-year period along with numerous other actuarial assumptions, including wage …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… may: Indicate reduced ability to support current programs with current revenues. Force future program reductions, … SFY 2017-18. $70 billion of debt reported in accordance with Generally Accepted Accounting Principles (GAAP), an … It recognizes debt for which the State makes payments with State resources, directly or indirectly, to a public …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from the preparation of a tangible capital asset for an alternative use Obligations for pollution remediation that result from other-than-normal … it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there must be both …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and 110 various computer accessories and warranties for member public libraries. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-161
… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … the Part-Time percentage to the appropriate percentage for the employee’s work schedule. The percentage must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws