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Putnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfComptroller DiNapoli Releases State Audits
… period for the transactions tested. There is not a high risk that a significant number of students certified for TAP … The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one … monthly financial reports for the board’s review; complete bank reconciliations; and submit an accounting of the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities industry, according to an estimate released … Cash bonuses paid by Wall Street firms to their New York City employees …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Archived: Legislative Session 2021–2022
… – A.7612/S.7019 (Otis/Krueger) – Requires the Office of Information Technology Services to notify, within 24 hours … breach or receiving notice of a data breach or network security breach, the chief information officer or, where appropriate, the chief …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… by DiNapoli’s office found discrepancies in the Kartway bank accounts and an investigation was commenced. DiNapoli’s … stopped depositing any revenue into the Kartway’s bank account. In all, it was determined that Chris Emmons … The investigation further revealed that although a drawing was never held due to the COVID-19 pandemic, Chris …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… claims for rides which never occurred, overbilling for group rides, and lying about the destinations of the trips to … DiNapoli said. “My office will continue to partner with law enforcement to root out waste, fraud and abuse, and … innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 98 - 22
… increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific … in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 92-11
… Law, §6-n authorizes the governing board of any "municipal corporation", which is defined to include school districts, … the fiscal year. With certain exceptions, the municipal corporation may make expenditures from the fund for any loss, … Section 6-n(2)(b) provides that where a municipal corporation has previously established a reserve fund under …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli Calls for Improvements to Capital Planning Process
… over the same period in spending from other governmental funds. $41 billion of the $81.7 billion in capital spending … SFY 2018-19, while spending from other governmental funds is projected to increase by an average of 3.5 percent …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
The state collected $1533 billion in State Fiscal Year 201516 an increase of 28 percent from a year earlier and ended the SFY $19 billion higher than initial projections largely because of legal settlements and personal income tax collections according to a report State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… for stealing over $200,000 of retirement benefits paid to his deceased father. From October 2017 through October … from the SSA. His guilty plea should serve as a warning that defrauding the SSA or any other government agency will … never be worth money fraudulently obtained." “Concealing someone’s death to obtain their Social Security retirement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… overseeing the Program, while HTFC disburses the Program funds. Since inception in 1980, about $308 million in State … more than its original approved amount. As a result, funds designated for other projects had to be re-allocated to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingMorristown Fire District – Board Oversight (2025M-101)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101