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Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Middletown – Payroll and Leave Benefits (2024M-26)
… time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… post-pandemic including child care deserts, low wages and high prices that are putting a financial strain on … well below the state’s median, making it hard to attract and retain the workforce needed to provide services. An … care system is integral to the state’s economic future and must remain a priority for policymakers.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… sector saw the largest decline among all sectors in the city’s economy due to the COVID-19 pandemic, as … declined by 66 percent over a one-year period ending in December 2020, according to a report released today by New … P. DiNapoli. DiNapoli urged the state and city to work in coordination to provide establishments with clear guidance …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryCity of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… reserve that District officials could not associate with any outstanding debt. Four of the District’s six general …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsAnthem Blue Cross – Effectiveness of the Recovery Process
… where Anthem initially identified that a portion of the payment had been made incorrectly. Key Recommendations Review …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualAccess Controls Over Selected Critical Systems
… access to those systems. The audit covers the period August 1, 2016 through December 10, 2018. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return in the third quarter of state fiscal … Thomas P. DiNapoli. "The state pension fund enjoyed a solid third quarter and, barring a significant downturn, is … and strengthened the state pension fund to what it is today – a highly diversified fund with its highest ever …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… estimated overall investment return was 33.55 percent for the state fiscal year (SFY) that ended March 31, 2021, … results that ensure continued retirement security for our members for generations to come.” The Fund's value reflects … Funds estimated overall investment return was 3355 percent for the state fiscal year that ended March 31 2021 reflecting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyOpinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… health; comprehensive morbidity data is published in an online dashboard accessible to the public. California has a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceAshville Fire District – Procurement and Board Oversight (2025M-81)
… oversight of equipment purchases? Audit Period January 1, 2024 – May 28, 2025 We extended the audit period back to … careful scrutiny of the specifications occurred before the award was made. The Board could not demonstrate that the … amounts agreed with the contractual agreement and/or bid award, resulting in nearly $6,500 in overpayments for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Henderson Fire District – Financial Activities (2025M-67)
… audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. … and approving claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The … the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lewis – Records and Reports (2025M-17)
… of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17