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Opinion 91-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax … electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the … town electors may, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-41IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system security: …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsAccess Controls Over Selected Critical Systems (Follow-Up)
… recommendations included in our original audit report, Access Controls Over Selected Critical Systems (Report … To ensure that only authorized users are allowed to access information stored on systems, agencies, such as OCFS, … standards related to security and account management and access controls. Our initial audit report, issued on March …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followCompliance With Payment Card Industry Standards (Follow-Up)
… IT security, including credit card payment processing. All industries that accept credit cards as a method of payment … to provide information on any actions that are planned to address the unresolved issues discussed in this report. …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followSchool District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… power holding companies in the United States, has agreed to produce a climate change risk assessment that includes an analysis of the Paris Agreement's goals . "Duke Energy is listening to its shareholders who need to know how the company is … power holding companies in the United States has agreed to produce a climate change risk assessment that includes an …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskState Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… State tax receipts totaled $54.6 billion through the first six months of State Fiscal Year (SFY) 2024-25, $682.1 … the Budget (DOB) estimates in the First Quarterly Update to the SFY 2024-25 Enacted Budget Financial Plan. On a … State tax receipts totaled $546 billion through the first six months of State Fiscal Year SFY 202425 $6821 …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… (SFY) 2021-22 exceeded the Enacted Budget Financial Plan forecast (May estimates) by $7.2 billion through the end of … DiNapoli. Tax collections were $1.8 billion greater than forecast by the Division of the Budget (DOB) in the First … May estimates by $4.8 billion and the First Quarter Update forecast by $583.2 million. Year-to-date, consumption and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsManaged Care Payments to Unenrolled Providers (Follow-Up)
To assess the extent of implementation of 10 recommendations included in our initial audit report Medicaid Program Managed Care Payments to Unenrolled Providers
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followOpinion 89-32
… OF INTEREST -- Approval of Contracts (issuance of check by county treasurer) -- Leases (contract between county and corporation of which county treasurer is stockholder) -- Stock Ownership (county … Whether a county treasurer would have a conflict of interest by virtue …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli Releases October State Cash Report
… Year-to-date state tax collections of $38.4 billion were $14.4 million … projections from the Enacted Budget Financial Plan. The state has also collected nearly $3.5 billion from financial … to the October cash report released today by New York State Comptroller Thomas P. DiNapoli. “The state’s cash …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportSubmitting Your Payment – Legacy Reporting
… payment for the total amount of contributions, loans and service credit purchase payments withheld from your … system used by banks. Convenient. It saves time, money and paperwork without sacrificing accuracy, reliability or … Authorization form (RS5542) with your name, bank, account number and the name of the person to be notified when the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentEconomic and Demographic Trends – 2021 Financial Condition Report
… Employment Statewide Declined in 2020 Due to the COVID-19 Pandemic In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 … New York ranked second among the states for job losses in 2020; California ranked highest with a decline of over 1.25 …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsOversight of Chronic Absenteeism (Follow-Up)
… report, Oversight of Chronic Absenteeism (Report 2017-S-52 ). About the Program Chronic absenteeism is a widespread …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … the public’s money is spent,” DiNapoli said. “The court’s decision recognizes the importance of our independence in … in order to protect taxpayer dollars.” A copy of the full decision is available here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
The New York State Common Retirement Fund has committed $50 million to a private equity fund managed by Hamilton Lane aimed at supporting small businesses across New York State Comptroller Thomas P DiNapoli trustee of the Fund announced today
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundOpinion 88-39
… v Hickey , supra ) and exists when a criminal action for an offense may be commenced in the court, and when the … Justice Court Fund of the Office of the State Comptroller for distribution pursuant to State Finance Law, §99-a. Unless …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of … Whether a deputy town highway superintendent appointed by a town board serves at the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11