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Financial Management Practices
… To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState 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-1User Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
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
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesComptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly … compliance with the credit card and procurement policies. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Statement on New York City's November Budget Update
… made use of both agency vacancies and a reduction in funds for 3-K , which the Office of the State Comptroller has noted as potential areas for savings in recent reports . The PEG program is expected … billion in federal relief that has not yet been approved for managing the cost of sheltering and providing services to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … to over a half-million students in a single integrated system. CUNY Central Office is responsible for issuing … as academic affairs, legal and compliance issues, facility management, and IT security, including credit card payment …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsOpinion 2004-4
… 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-2004-4Opinion 88-62
… (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… to provide the representation. You have also advised us that the village has adopted the provisions of section 18 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Comptroller DiNapoli Releases Municipal Audits
… Town officials did not adopt realistic budgets based on historical or known trends for the town’s three sewer …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… increased $4.8 million. During the same time frame, the real property tax levy increased by approximately $4.8 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… most affected by climate change and the transition to the emerging net zero economy. After reviewing 42 companies, the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has … of maintenance to the State and local governments. ORDA's personal service costs totaled $58.3 million from April 1, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesPublic Health – 2023 Financial Condition Report
… to more than $6.3 billion. In SFY 2022-23, federal funds covered 99 percent or nearly $6.3 billion in Essential Plan costs, with State funds covering the remaining 1 percent. … State Medicaid …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed an … a low-carbon economy: Kinetic Development Group Ltd., NLC India Ltd., PT Petrindo Jaya Kreasi Tbk., Yancoal Australia … risks and seizing appropriate investment opportunities. In 2019, DiNapoli released a Climate Action Plan, which contains …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … Town Law. The proposed district includes a multi-family housing unit which currently contracts for the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30