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Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether there would be a conflict of interest if a school board member also served as a board member of a foundation that gifts money to the district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Eligible Titles – Special 20- and 25-Year Plans
… What titles are eligible for the plan? The Section 383-e and 383-f plans cover members in the following titles: Police Officers with the Department of Environmental …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsComptroller DiNapoli Releases Municipal Audits
… of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, … to be pending. Orange County Soil and Water Conservation District – Financial Operations (2015M-238) The board did not … Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk … Academy and Central School District and the Westhampton Beach Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsCommunity College Safety Reporting (2015-MS-2)
… requires all public and private colleges participating in Federal Title IV student financial aid programs to prepare, …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Length of Service Award Programs (2014-MS-1)
… have the option to offer pension-like benefit programs – LOSAPs – to facilitate the recruitment and … Length of Service Award Programs 2014MS1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Comptroller DiNapoli Releases School Audits
… be improved to reduce the risk of leave time being used or paid out for which employees are not entitle. Commack …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… agreements with seven portfolio companies to enhance disclosure of their spending on political causes, New York … Companies Inc. agreed to adopt policies that require the disclosure of trade associations and social welfare … filed with each company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesVillage of Greenwich – Justice Court Operations (2014M-023)
Village of Greenwich Justice Court Operations 2014M023
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1DiNapoli: State Tax Revenues Down $3 Billion Through July
… 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller … DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by … through July, $1.4 billion, or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julySecurity Over Critical Systems
… Insurance Portability and Accountability Act (HIPAA), Federal Information System Controls Audit Manual (FISCAM), …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsSecurity Over Critical Systems
To determine whether NHTs access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsProfessional Development - Auditors
… and experienced workforce is one of our primary goals. In accordance with this goal, we encourage and support … professional development of each member of our audit team. As an auditor with our office, you will receive … using computer-aided auditing techniques. As part of our team, you will be encouraged to pursue lifelong learning and …
https://www.osc.ny.gov/jobs/professional-development-auditorsEmployee Incentive and Bonus Payments (Follow-Up)
… Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public hospital in … New York and provides sophisticated and specialized patient care services to New Yorkers in eight counties. ECMCC … based on the time and intensity associated with providing patient care services, which are measured and calculated …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… eligibility assessment process is in compliance with app …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process