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IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the … board audit and approval. Village of Head of the Harbor – Justice Court Operations (Suffolk County) The justices did … during the tenure of the former court clerk. The elected justice did not segregate the duties of the clerk or provide …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … identified 47 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 14 (10%) where town officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 89-32
… authorize conduct otherwise prohibited. August 30, 1989 Nancy Rhodes, Treasurer County of Hamilton … Whether a county …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… equity fund managed by Hamilton Lane aimed at supporting small businesses across New York, State Comptroller Thomas P. … provided the anchor investment in the New York Small Business Investment Company (SBIC) Fund II L.P., managed by … the SBIC program established by the US Small Business Administration, will invest in businesses across a variety of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… New York State Comptroller Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed … payments of state dollars wherever the public’s money is spent,” DiNapoli said. “The court’s decision recognizes …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersRecruitment Events
… There are no public events scheduled at this time. Learn about opportunities to build a career with purpose at the State Comptroller's office, or contact …
https://www.osc.ny.gov/jobs/eventsOpinion 2000-11
… OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (removal of … appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether appointed pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 88-39
… that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited … LAW, §27(1); UNIFORM JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Purpose To determine whether the Department of Health (Department) accurately excluded 340B drugs from the … 340B program requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… May 26, 2021, at 9:00 a.m., Pacific Time. DiNapoli and the New York State Common Retirement Fund have urged … calling on Amazon to conduct an independent racial equity audit of its practices and policies related to civil rights, equity, diversity and inclusion, and how they affect the company’s business, in …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesNew GASB Standards
… on Usage or Future Performance GASBS 96, SBITA Agency Guide to GASB Statement 96 Reporting Variable Payments … or Long-Term SBITAs More GASB Resources Delivered By Resource GASB Statement No. 101, Compensated Absences Leases GASB Statement No. 87, Leases GASB Implementation Guide No. 2019-3, Leases GASB Implementation Guide No. …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsOpinion 88-23
… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … section 802 which provides an exception in those instances where an interest is prohibited solely by reason of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 88-20
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts (authority to relocate … (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate … not have the effect of moving the county seat. May 3, 1988 Alan S. Schoenberger, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-88-20LGAC - Archive of Prior Meetings
… There were public meetings of the Finance Committee and Board of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 90-24
… board may not, pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the … §56.00(a) authorizes a finance board of a municipality to delegate the authority to hire bond attorneys to the chief … to authorize contracts, by resolution, when authorized to do so by statute (1987 Opns St Comp 87-43, p 66). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-8
… to any matters relating to the service contracts. Article 18 of the General Municipal Law (§§800, et seq .) contains … prohibited if none of the exceptions contained in Article 18 are applicable and the officer or employee has the power … or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-88-8