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Privacy and Security of Student Data
… Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ … to ensure they are complying with the legislation and regulations that govern data privacy and security. The audit … data. In 2020, the Department adopted Part 121 of the Regulations of the Commissioner of Education (Part 121), …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report … To determine the extent of implementation of the recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followOpinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Colesville-Windsor Fire District – Board Oversight (2025M-74)
… period back to January 1, 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) … which provide the Board with critical information on the results of operations, and properly filed the 2019 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund today announced he has written to 10 of the largest greenhouse gas emitting companies held by the Fund urging them to reduce emissions and address risks arising from climate change
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState 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-auditsState Agencies Bulletin No. 884
… agencies with information about payment of vacation credits to those M/C employees who separated from State … election in 2008: Restoration and payment of vacation credits that had been segregated from the employee’s accruals … the date of separation. Payment of the restored vacation credits, where the total vacation credits may exceed thirty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … during the audit period. Village of Oyster Bay Cove – Claims Audit (Nassau County) The board did not ensure that claims were adequately supported, for appropriate purposes …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to … to public safety, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The report showed that New York has more than 1,000 intermediate- and high-hazard …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDebt – 2022 Financial Condition Report
The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services as well as its longterm fiscal health
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. The Division of Military and Naval Affairs … with its requirements and, consequently, did not have assurance that drivers, monitors, and attendants across … AMC failed to provide certain key documents it should have retained to support the expenses claimed on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: State Pension Fund Value $194.3 Billion
… equity (11.19 percent), real estate and real assets (9.66 percent) and absolute return strategies and opportunistic …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… steepest drops of any state in international tourism in 2025, with overseas travelers falling 3% — a loss of over … Gross Domestic Product (GDP) was flat through 2025, hotel occupancy fell 1.2%, and employment trends were uneven — down 2.6% in the North Country and 2% in Western New York, but up 1% in New …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsSUNY 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-vrwsOrdinary Death Benefit – Career Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members … 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/1511/ordinary-death-benefitDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," … to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking placement agents out of the equation." …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law