Search
Comptroller DiNapoli Releases Municipal Audits
… anticipation note. The proposed budget complies with the property tax levy limit. Walworth-Seely Public Library – … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY … standards. Key Recommendations To Central Office: Develop strategies to enhance compliance with PCI DSS and improve …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley … the Washingtonville Central School District . "In an era of limited resources and increased accountability, it’s … is no documentation indicating who is using the point of sale system. Although individual passwords are required to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0User Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Financial Management Practices
… To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the … areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, and … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… requirements discussed above, we believe that the work required to close and cap a municipal landfill, including … that the procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the … Finance Law, §§11.00[a][6-b], 35.00; see also 1979 Opns St Comp, No. 79-42, p 7). As to whether landfill fees may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… officers arising out of allegations of misconduct. This is in reply to your request for our opinion concerning the … , 29 NY2d 451, 328 NYS2d 672; Matter of Chapman v City of New York , 168 NY 80; Security v County of Albany , 96 AD2d 976, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Public Health – 2023 Financial Condition Report
… by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthComptroller DiNapoli Releases Municipal Audits
… do not guarantee the safety of an entity’s computer system, the lack of policies significantly increases the risk …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) will restrict investments in 21 shale … Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are prepared for the transition to a … Action Plan to address investment risks from climate change and his commitment to transition the Fund’s investment …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesOpinion 90-59
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected Financial Management Practices
… Corporation (ESDC) and the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli Releases School Audits
… by preparing a projection of year-end fund balance for the food service fund while also improving the overall solvency … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… goal of $40 billion, to specific investment opportunities in the SICS Program. The Fund has made commitments to the … risks and opportunities related to climate change. This is in addition to the $2 billion the Fund committed to this … a low-carbon economy: Kinetic Development Group Ltd., NLC India Ltd., PT Petrindo Jaya Kreasi Tbk., Yancoal Australia …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … town board to "adopt a resolution or ordinance prescribing how sewer or ... water connections shall be made." In … obligations of contracts also arises (US Const, art I, §10). In this regard, we note that the courts have …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: Wall Street Bonuses Declined in 2010
… in employment covered by New York State unemployment insurance suggest job gains may have been even stronger …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Debt – 2021 Financial Condition Report
… fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. … borrowing levels may: Indicate an inability to support current programs with current revenues. Force future program reductions, increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/debt