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Town of Ballston – Water Fund Financial Operations (2012M-258)
… a procedure to determine when to assess or waive the $100 estimation fee. Reassign duties in the Water Department so that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Argyle – Town Clerk and Budgeting (2012M-231)
Town of Argyle Town Clerk and Budgeting 2012M231
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… and make amendments, as appropriate, so that the private contractor does not exercise the custodial and disbursing …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339DiNapoli Issues Report on Transparency of Village Fiscal Activities
… its accounting records along with $2 million in property tax revenues. In 16 villages, the CFOs provided incomplete … 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been … – Transparency of Fiscal Activities Village of Hoosick Falls – Transparency of Fiscal Activities Village of Lisle – …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: SED Oversight of Career Training Programs Falling Short
… Career and Technical Education (CTE) programs that are supposed to prepare high school students for future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher wages, … Career and Technical Education CTE programs that are supposed to prepare high school students for future …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… Acceleration The COVID-19 pandemic has, without a doubt, changed the world – and one of its most notable effects has … communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to … and minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationTown of Broome – Purchasing and Justice Court (2014M-255)
… in Schoharie County and has a population of approximately 960. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 … awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community … Towns financial management of the Community Development Block Grant CDBG program for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Division of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected Employees Employees in … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDiNapoli: Number of Domestic Violence Victims Rises in 2022
… physical violence, and/or stalking by an intimate partner during their lifetime. “Domestic violence has a … all domestic violence victims were hurt by their intimate partner, with 80% of intimate partner victims being female. … including public benefits and financial assistance. The Office of the State Comptroller is engaged in an audit …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-number-domestic-violence-victims-rises-2022NY State Comptroller Announces Appointment of Emerging Managers Director
… and the skill set needed to continue attracting innovative investment perspectives that earn solid returns, while … its role as a pathway to growth for smaller and diverse investment managers.” The Fund’s Emerging Manager Program … & MWBE (minority- and women-owned business entities) conference to give investment professionals the opportunity …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorBiography of the New York State Comptroller Thomas P. DiNapoli
Thomas P DiNapoli is the 54th Comptroller of the State of New York
https://www.osc.ny.gov/about/comptroller-biographyDiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling between … the District of Columbia. According to HUD, homelessness in New York increased because of eviction proceedings, lack … Homelessness in New York state has grown sharply more than doubling …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… be observed and rules which shall be followed for the scheduling of and conduct of such hearings. §317.2 Notice … Scheduling Adjourning and Conduct of Administrative Hearings …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsShield of David – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). This audit covered the expenses claimed on Shield’s …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualMonitoring of Air Quality (Facility Permits and Registrations) (Follow-Up)
… mission of the Department of Environmental Conservation (DEC) is to conserve, improve, and protect the State’s natural resources and environment. DEC issues air pollution control permits and registrations in … that certain facilities that generate air pollution, and DEC, must follow for air permit application and permitting …
https://www.osc.ny.gov/state-agencies/audits/2026/07/07/monitoring-air-quality-facility-permits-and-registrations-followAnthem Blue Cross – Coordination of Benefits With Medicare (Follow-Up)
… sector health insurance programs. NYSHIP covers about 1.2 million active and retired State, participating local … age 65 or older and found that Anthem improperly paid $5,259,416 because benefits were not properly coordinated. For …
https://www.osc.ny.gov/state-agencies/audits/2026/07/08/anthem-blue-cross-coordination-benefits-medicare-followXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… of the New York Codes, Rules and Regulations requires the head of an agency (e.g., Commissioner, Chancellor, Executive … to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of the State Finance Law requires the head of an agency or a designee to certify or approve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli Report Identifies Trends in Causes of Subway Delays
… remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan Transportation Authority … 2025 remained better than in 2019 but the causes of delays have changed as riders have returned …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysContact the Division of Local Government and School Accountability
… on auditing and accounting standards, and requests for technical assistance. [email protected] Regional …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability