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IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … establishing a federal appropriation. Conversely, a state interest liability (which the state pays to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditSupported Browsers
… Web browsers Our website and online services support: Microsoft Edge Google … must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript already enabled. … for more information about the use of cookies on our website. … Our website and online services support Microsoft Edge and Google …
https://www.osc.ny.gov/online-services/supported-browsersAccounts Payable Advisory No. 44
… are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… Junior Republic Union Free School District’s (District) website provided the public with transparent … Key Findings Although District officials maintain a website, certain financial information was either not posted … were required to include on the District’s website: External audit reports Original and final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsRoosevelt Union Free School District - Information Technology (2019M-193)
… to the Board, ensuring IT users are appropriately trained and supervising IT Department staff. Adopt a disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193State Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditOpinion 2001-3
… of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article … more than costs to the system to provide funds for general purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… category of "moderate fiscal stress." This includes: Erie, Franklin, Nassau, Suffolk and Westchester counties; the … to fiscal stress." This includes: St. Lawrence County; the city of Port Jervis; and the towns of Colonie, … designated as stressed in each of the four years. Monroe County is the only municipality listed in "significant" …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and avoid potential pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending … most of which have a fiscal year ending on May 31. The scores, which are based on self-reported data, also cover 17 … of operating deficits. It generates overall fiscal stress scores, which ultimately determine designations. The system …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… “Service-providing industry sectors have powered job growth across New York state and have helped shape the 21 st … since 2000. The sectors that experienced statewide job growth greater than 30% between 2000 and 2024 include: Health … and social assistance is projected to see the strongest growth of any sector (27.8%), with an estimated increase of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyCayuga 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-2017mState Comptroller DiNapoli Releases Municipal Audits
… not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the supervisor and other agencies. Had the town board …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… they have withdrawn the shareholder proposal they filed at eBay Inc. after the company agreed to revise its Governance … members. When DiNapoli and Trillium filed their proposal, eBay had just one woman on its board, lagged its peers when … its board. Within months of receiving the proposal, eBay increased the number of women on its board and revised …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersArea #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such … to viruses and other problems because known problems with software are not corrected. Because attackers are aware …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementX.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to … individuals or entities in the Statewide Vendor File. add a significant number of vendors at one time. resolve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewLyons Central School District – Payroll 2022M-71
… not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the Treasurer’s signature to … accrued in accordance with contracts and CBAs. Segregate payroll duties or implement adequate compensating controls, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mDiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modification