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Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… see one of our own appointed to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney general for our country and a strong defender of the rights of our citizens. I congratulate her on …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyOpinion 93-18
… in the town, unless the proposal has been approved by a vote of at least sixty percent of the town board. You ask … §216. Section 216(2) provides that upon the affirmative vote of at least sixty percent of the governing board of a … service award program unless the proposal is approved by a vote of at least sixty percent of the town board. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-93-18DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… scores are the most recent round, which also includes the 17 cities in New York with non-calendar fiscal years. The … reports and did not receive a score. In January, DiNapoli released fiscal stress scores for school districts. In … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdState Comptroller DiNapoli Releases School Audits
… School District and the Laurens Central School District . "In an era of limited resources and increased accountability, … the statutory limit by approximately $1.3 million. In addition, the district's reserve funds are generally not … purposes, claims were not adequately audited and approved. In addition, allowing the purchase of goods through Amazon …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Fiscal Stress Remains Low Among Villages
… relatively low among New York's villages," said DiNapoli. "I continue to encourage local officials to be mindful about how practices today might impact budgetary solvency in the … Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Dryden Central School District , New Rochelle City … and the Portville Central School District . “In an era of limited resources and increased accountability, it’s … through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget … maintain operations, the board adopted budgets that relied on fund balance to fund recurring expenditures. As a result, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees … one you recently found, helps to get a replacement card if it’s ever lost and also helps you recover any unused balance …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance … assets used in governmental activities are not financial resources and therefore are not reported in the funds. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Dual Employment
… identified three staff who violated time and attendance rules, resulting in improper payments for time not worked. … allowing sufficient commute time between the end of one shift and the beginning of the next, and simply working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… Insurance Trust Fund loan, and reduced personal income tax rates for lower- and middle-income families starting in … state’s finances in the months ahead, and may jeopardize many of the critical safety net programs that New Yorkers … release an analysis of the enacted budget in the coming weeks.” … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … Cry-Res Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … to Civil Service. Other Related Audits/Reports of Interest UnitedHealthcare: Empire Plan Drug Rebate Revenue ( 2013-S-41 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceGreene County Industrial Development Agency – Management Practices (2013M-95)
… do not produce the intended benefits. Consult with its legal counsel and determine whether some of the benefits that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1007
… Purpose To notify agencies of the General Checking Account bank change from Bank of America to Key Bank Affected Employees All employees who receive a New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksCompliance With Payment Card Industry Standards
… and Oneida counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All … Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements designed …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsCapital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration … bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 2.7 percent to 4.1 percent. Mental Health, Health and Social Welfare purposes, up $238.6 …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 1, 2011 through March 31, 2012. Background The Department of Health (Department) administers the State's Medicaid … 233 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Comptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1