Search
2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfDiNapoli: State Pension Fund Value $210.2 Billion
… The Fund is ranked one of the nation’s best-funded pension plans, according to Pew Charitable Trusts. The New … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionNon-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentIntroduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers … cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … email and reporting to State and federal agencies. These systems and the data they hold are valuable and need to be …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governancePublic Health – 2022 Financial Condition Report
… restrictions on disenrollment during the COVID-19 public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2022, nearly 9 million individuals or 45 … to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act and …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXVII.4 Questions – XVII. Lapsing Appropriations
… . Please direct questions regarding the processing or payment of lapsing vouchers to the Bureau of State … Expenditures Customer Service Help Desk at (518) 474-4868 or by e-mail at [email protected] . Please direct questions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsXII.6.O Paying Retainage – XII. Expenditures
… including any amounts that the Business Unit will be withholding as retainage. When processing the voucher, the … Account Code Description 58951 Used when temporarily withholding funds from contract payment(s). 60321 Used when temporarily withholding funds from grant payment(s). 60750 Used when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainagePublic Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act (ACA) …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthII.4.B Basis of Accounting – II. New York State Financial Accounting
… Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingX.4.C Contacts – X. Guide to Vendor/Customer Management
… email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… head of the agency does not change the official station, payments for reimbursements may be disapproved or, if paid, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfOpinion 90-39
… well settled that the power to assess and collect taxes is vested exclusively in the State Legislature and that a … (see Town Law, §174[7]; General Construction Law, §66) and does not have its own home rule authority (see NY Const, art … imposed to finance certain functions of the town, and does not authorize towns to adopt local laws on behalf of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-39LGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… examined, nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade … students in grades 7-8. "As childhood obesity continues to plague our children, it’s more important than ever to get students moving and help them develop healthy …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… or other public body for five years. “This corrupt vendor thought he could double or triple his bills to the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
… "Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from … on both sides of the aisle. He will be missed. He was a powerful voice for western New York and championed … as national models. I offer my heartfelt condolences to his wife Pat and his family during this difficult time." … …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… York State Comptroller Thomas P. DiNapoli and the Church of England’s investment fund, the Church Commissioners, this … seeking to rein in climate change. DiNapoli, as trustee of the New York State Common Retirement Fund, the Church … asking the company to publish an annual assessment of the impact on its business of public climate change …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-change