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Schoharie 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
… for the Period July 1, 2012 through Dec. 31, 2012 (Empire BlueCross and BlueShield) (2013-S-28) The New York State Health Insurance …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Cash advances and deposits could not be reconciled with ticket sales and proceeds received because there were no … to monitor users’ activities when accessing the financial software. The village has not developed comprehensive …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Cash advances and deposits could not be reconciled with ticket sales and proceeds received because there were no … to monitor users’ activities when accessing the financial software. The village has not developed comprehensive …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… DiNapoli. DiNapoli noted that the federal Troubled Asset Relief Program (TARP), which infused billions of dollars into … economy and the state and the city will lose major tax revenues,” DiNapoli said. “The securities industry has … totaled $18.4 billion in 2008 based on personal income tax collections and other factors, including industry revenue …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Archived: Legislative Session 2021–2022
… from the state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7282 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… DiNapoli’s office that go-kart track operations would be shut down permanently but never returned the $2,522 to the Fire … before Judge Karen Brandt Brown in Oswego County Court. He is scheduled to appear in court again on August 26. Carl …
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
… in connection with the scheme. Defendant, Mohammad Chaudhry, 43, is accused of inflating Medicaid bills from … to Medicaid recipients as part of the scam. “Mohammad Chaudhry and Noah Shook allegedly defrauded the Medicaid … Inspector General, for her office’s assistance.” “Muhammad Chaudhry is accused of stealing from a program meant 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
… the governing board of any "municipal corporation", which is defined to include school districts, to establish an … fund for any loss, claim, action or judgment for which it is authorized or required to purchase or maintain insurance. … of the General Municipal Law relates to the procedures for discontinuing an insurance reserve fund. It provides that, if …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli Calls for Improvements to Capital Planning Process
… full scope of need is still unclear," DiNapoli said. "The Governor and Legislature deserve credit for creating a task force to coordinate New York's infrastructure needs but … Ten-Year State of New York Statewide Capital Plan in June 2013. DiNapoli said the plan provides a broader, more …
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
… and Investment Fund, only $857 million was actually moved, which significantly contributed to the unusually high … in February. State spending totaled $150.7 billion, up $6.8 billion percent from the previous year. The increase …
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
… identification card. Gritman pleaded guilty before Judge Mitchell S. Goldberg and is due back in court for sentencing …
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
The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of certain New York City Housing Authority pr
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)
… and is responsible for receiving and disbursing District funds, maintaining the financial records and providing … that a careful review of claims will occur before District funds are disbursed. During the 2024 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… who is responsible for authorizing the expenditure of funds for the purchase of goods and services. The Treasurer … the risk that purchases were made before ensuring that funds were available, and appropriations could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Lawrence Union Free School District – Financial Management (2025M-115)
… It is based on the State Comptroller's uniform system of accounts and details all financial activities for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – July 23, 2025 … Audit Area Town officials should properly distribute FFI tax proceeds to ensure that local fire departments receive … who play a crucial role in protecting the community. FFI tax proceeds can be used for various purposes that benefit …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106