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Opinion 97-9
… benefit the planning board member because the value of his property was less likely to be adversely affected than if the …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… a fire district may have an obligation to protect district funds by refusing to execute a bond or issue a check to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-8The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … death benefit, a post-retirement death benefit (if applicable) or as the beneficiary of the member’s pension … spousal consent and surviving spouse protections of ERISA do not apply in the case of a state governmental plan. All …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
To determine whether the Department of Labors Department Unemployment Insurance System is secure operating effectively and available to continue critical p
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesComptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna … 4 percent in 2012-13. Monticello Central School District – Budgeting (Sullivan County) Budget estimates for revenues and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Area #5 – Malware Protection – Information Technology Governance
… and leaves computers at risk of being compromised by new types of threats. Similarly, without ongoing scanning, … written to automatically propagate, or spread across, any new system they discover. Because malware can be embedded … of devices, a best practice is to force scans of any new devices connected to computers, such as USB flash drives …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … exceptions with the calculation of wages and salaries for employees. Mount Pleasant Blythedale Union Free School … operating budget and normalize future tax levy increases. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Payroll Improvement Project Bulletin No. PIP-006
… Agencies ready to process master files should request them by emailing the Payroll Improvement Project mailbox. Agencies … for transmitting files. In addition to these informal by-request test files, OSC will conduct formal interface …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… or municipality. Use of debt service expenditure accounts for expenditures chargeable to debt service appropriations is restricted for Office of the State Comptroller and Public Authorities … State by this amount 60457 DS Offset – Miscellaneous Used for any miscellaneous cash that is being applied toward a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Oysterponds Union Free School District – Financial Management (Suffolk County) …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… indicating that Linden Plaza had conducted price analyses or taken other steps to determine the reasonableness of the … access controls are not sufficient to prevent unnecessary or inappropriate access to various applications. Inappropriate access can lead to intentional or accidental modification, destruction, or disclosure of …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Pension Fund Value $192 Billion
… prudent long term asset allocation. We continue to manage one of best funded, best performing pension plans in the nation and that’s great news for the more than one million men and women who participate in it, as well as … public pension fund in the country and remains one of the nation’s best-managed and best-funded pension …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases School District Audits
… As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Honors Community Leaders During Lunar New Year Celebration
… Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and groups … to expand their presence within the community by hosting family-oriented events and continuing to network and provide …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… Perform thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
City of Lackawanna Police and Fire Department Work Hours 2014M298
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298