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Controls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsDiNapoli Releases Report on NYS Executive Budget
… finances have stabilized, and the Division of Budget (DOB) is now forecasting reduced budget gaps. In his annual report … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that … levels. DiNapoli said greater priority should be placed on building statutory rainy day reserves, which are governed by …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetFinancial Oversight of the Advantage After School Program
… whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money … 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program (Program) in … sites serving about 17,000 children and youth across the State. State funding for the Program was $19.3 million and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programSecurity Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is … ECMCC is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… in 2024 that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, … in 2024, well below 2019 when they brought in more than half of the total. Farebox revenue exceeded the MTA’s … downstate casinos to provide $500 million in each of 2026 and 2027. Any delay in the casinos’ approval could throw …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backSexual Harassment Policy for the Office of the State Comptroller
… harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a … Is “Sexual Harassment”? Sexual harassment is a form of sex discrimination and is unlawful under federal and State … law. Sexual harassment includes harassment on the basis of sex, sexual orientation, self-identified or perceived sex, …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli Launches Audits on School Safety
… audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine if they … and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of deadly school …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli and William Glasgall Op-Ed
… where Dick was a director, released a study in January 2022 that pegged the total outstanding liabilities of New …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 92-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may adopt regulations authorizing a fire commissioner, who is not a member of the fire department, to ride on fire … assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Contractors or Consultants – Membership and Enrollment
… with another entity that provides services to the employer by contract, retainer or other agreement. These are just some … auditor on or after April 1, 2008. The form must be signed by your primary chief fiscal officer (CFO), alternate chief … officer (CEO). You can designate an alternate CFO by: Completing a Designation of Alternate CFO form signed by …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… DiNapoli. The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While New York’s … dollars below baseline growth levels in coming years, but it is unclear how necessary savings might be achieved. PIT receipts, which …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 88-56
… Law, §802(1)(b) is applicable. This is in response to your letter asking whether a fire district commissioner who … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 89-39
… in the contract. Since you indicate that the board member does not receive remuneration form the town's insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Comptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… of health care information, including public access to such information. However, auditors found a lack of formal … enforcement and recordkeeping practices. DOH also needs to improve its oversight of PSC revenues and related activities to ensure that the PSC account is receiving all revenue due. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsOpinion 90-37
… Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612; 1986 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 90-58
… §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee in the employee's … from municipal employees who are hired or confirmed by the official or a board of which the official is a member. …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Cyber Incident Response Team
… from these entities to evaluate their needs on a broad basis. Such information would allow CIRT officials to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamOpinion 99-11
… recognition of long-time service - framed municipal bond) PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to … LAW, §§1709, 1804; STATE CONSTITUTION, ARTICLE VIII, §1: A school district, as part of a personnel management program, … may present a framed, cancelled bond issued by the school district to retiring teachers as a token of …
https://www.osc.ny.gov/legal-opinions/opinion-99-11