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DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… fighting for this change were outraged and encouraged me to reject it. In the end, I agreed with the advocates and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 95-26
… meeting room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer … for the retention of necessary records relating to the care and relief of indigent or disabled volunteer … space. If issues arise which directly relate to the care and relief of indigent or disabled firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Collection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followAccidental Disability – Article 14 Benefits
… benefit if: You are unable to perform your duties because of a permanent physical or mental incapacity and It is … that the disability is the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful negligence. or You …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilitySelect Financial Management Practices
… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 93-24
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases School District Audits
… any payroll policies or procedures. Auditors reviewed 41 timecards and found that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of missed punches totaling …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Cairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… 1.1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug … prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Health was required to … 31, 2019, Civil Service received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… access to graduate education is cut off, the loss is not only fewer degrees, but a weakened talent pipeline that …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… 1, 2011, through January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation Department provides services under the supervision of the Legislature and County Administrator. The Judicial and Public Safety … Cayuga County Probation Department Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (RCM). The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on PFLL’s CFRs for the two fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualAccountability and Surplussing of Vehicles (Follow-Up)
… extent of implementation of the recommendations included in our initial audit report, Accountability and Surplussing … Key Finding OPWDD officials have made some progress in correcting the problems we identified in the initial report. However, improvements are still …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followReporting on Foreclosure of Real Property Funds – Kings County
… on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyDiNapoli Report Looks at Foreclosure Impact on Local Governments
New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Tax Cap Set at 2% in 2023
… their budgets for 2023.” DiNapoli said given this year’s inflation factor calculation of 7.17%, a majority of New York’s … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Opinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … the board and the owner have arrived at a purchase price which the board believes is fair, but which exceeds the … what a municipality may pay to purchase real property, the price is a matter of negotiation between the seller and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Alternatives For Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal … To determine whether the costs reported by Alternatives For Children on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manual