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Life Changes: Getting Your Affairs in Order and A Guide for Survivors

… can do now to ensure your loved ones will have the information they need in the future. The second section is … to your survivors. By taking some time today to prepare for the future, you will make a difficult time a little less … If you have minor children, be sure to name a guardian for them in the event of your death. If you have a child with …

https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivors

Essential Policy Elements – Travel and Conference Expense Management

… included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … The following list details the fundamentals that you should consider when …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elements

DiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs

… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at … adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After adjusting …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costs

Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)

… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, … for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9

Schenectady County – Investment Program (2025M-5)

… Did Schenectady County (County) officials develop and manage a comprehensive investment program? Audit Period … serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to … investment assets are adequately safeguarded, establish and maintain internal controls and proper accounting records …

https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … report, Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). … To determine the extent of implementation of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-follow

State Comptroller DiNapoli Releases Audits

… Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1) An earlier report found that, while the TBTA makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off or … did it assess penalties on those who filed late, and took little action to improve compliance. In a follow-up, auditors …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases Municipal Audits

… officials did not prepare periodic fuel reconciliations. Lake Pleasant Volunteer Fire Department, Inc. – Financial …

https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… of Pomona and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and … the year when needed. Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207) The … of Pomona and the Seneca County Industrial Development Agency …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis

… service retirement benefits ensures their families will get the benefits that were intended for them. My thanks to … the current state of emergency through May 16. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisis

DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold

… identified seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all … remains relatively low among New York's villages, while some cities continue to struggle,” said DiNapoli. “Local … identified seven villages and three cities in New York in some level of fiscal stress in 2018 …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-threshold

State Comptroller DiNapoli Releases Audits

… calculated at time points, which should consist of between 25 and 50 percent of all stops along each route. Auditors … not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. New York City Department of Social Services: Controls …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits

Performance of the Excelsior Jobs Program

… of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before … not support that the sampled companies met the agreed-upon job growth and investment benchmarks for 5 of the 39 … In four separate instances, ESD adjusted the annual job creation requirements from the original agreement after …

https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-program

State Comptroller DiNapoli Releases Audits

… Vaccines for Children program vaccines between Jan. 1, 2012 and May 31, 2017. Medicaid payments were made for free …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0

DiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014

… said. “Our state agencies need to examine their practices, get to the root of what is driving high overtime and better … of state operations, including periodic reports on how overtime is managed by state agencies. The total cost of …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014

State Comptroller DiNapoli Releases Municipal Audits

… Department of Social Services and the City of Yonkers . "In today's fiscal climate, budget transparency and … and related recording and reporting inaccuracies reflected in the accounting records and monthly reports to the board. … recorded capital reserves and operating fund expenditures. In addition, the board inappropriately authorized the use of …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, budget … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe County) …

https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-audits

Join Our Team as a Local Government Auditor

… schools. LGSA auditors play a critical role in ensuring tax dollars are being used effectively and in the best … a wide range of topics including cybersecurity, property tax cap reporting, financial planning, procurement, and more. … opportunities for advancement, continuing education and professional development. Our professional environment …

https://www.osc.ny.gov/jobs/lgsa