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Oversight of Industrial Hemp (Follow-Up)
… of agriculture to grow or cultivate industrial hemp for research purposes. In response, Article 29 of New York’s … that, while the Program had rapidly expanded opportunities for industrial hemp production in the State, the Department … needed to develop clear and consistent procedures for several aspects of the Program. Key Findings Department …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
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)
… State Commission of Correction (Commission) is responsible for oversight of all 511 correctional facilities throughout … if the Commission was fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. …
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
… were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In … the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. …
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
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as … its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI DSS … Implement the recommendations detailed during the audit for strengthening technical controls over cardholder data. …
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. announced the … the retirement system is stealing from each of us. Comptroller DiNapoli and his office continue to focus their … State Comptroller and Westchester County District Attorney …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemChittenango Central School District – Audit Follow-Up (2023M-155-F)
… nine-member Board of Education (Board), responsible for managing and controlling financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s … The Director of Technology (Director) is responsible for managing the District’s IT network, including managing …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fDiNapoli: 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 … The number of office workers in New York City reached a record of 15 million in 2016 with …
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
… finances, but how this money will be used is still up for debate.” DiNapoli’s report on the state’s first-quarter … $632.3 million, or 3.3 percent, lower than collections for the same period last year, primarily reflecting a $1.6 … expected from the settlement with $298 million anticipated for the chemical dependency fund. DiNapoli’s report notes …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… said DiNapoli. “Our monitoring system has shown that for those localities experiencing financial hardship, it can … To view the complete, sortable list of fiscal scores for municipalities, visit: … report “ Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review ,” visit: …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresSteuben County – Safeguarding Computerized Data (2025M-96)
… theft, identity theft or other harmful consequences for individuals. Therefore, protecting computerized data is … over computerized data. County officials 1 are responsible for designing and implementing policies and procedures to … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Selected Financial Management Practices
… plan to maximize year-round utilization of its facilities for local economic benefit of the community, and to minimize … the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally promised in 2009 by a local not-for-profit organization from a grant it would receive from …
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
… of Excellence (COE) and Center of Advanced Technology (CAT) programs, which provide monetary support for R&D and act …
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
… the Fund withdrew a shareholder proposal it had filed for consideration at the Fortune 500 company’s annual … politics,” DiNapoli said. “U. S. Steel is to be commended for agreeing to voluntarily disclose its political … political spending. The Fund’s proposal asks companies for a comprehensive and public report that lists their …
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
… which may have resulted in greater investment earnings. For example, the district’s investment earnings totaled $968, … the company’s board did not develop financial procedures for collections and disbursements, periodically monitor the … board did not properly audit 78 claims totaling $47,836. For example, the board approved 21 claims totaling $23,789 …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-46
… retained by the county and not transmitted to the State for the period November, 1987 through November, 1989. Section … The Comptroller shall: * * * 15. Except where provisions for refund are otherwise specifically provided in any other … * * * Such refund shall be paid from moneys appropriated for such purpose or from revenues in the custody of said …
https://www.osc.ny.gov/legal-opinions/opinion-90-46