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Town of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … valued at $853 could not be accounted for. However, due to the limited records and lack of proper controls, more fuel …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Wage Theft Investigations
… and 7,860 cases pending payment. Of these, 12,938 cases (75 percent) had been open more than one year since the … but the Division has not established criteria to guide eligibility or payment terms. The Division does not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsLocal Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned … road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. … Interactive visualization shows the conditions of federally fundable local roads for every relevant county …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateNYS Common Retirement Fund Reports Estimated First Quarter Results
… DiNapoli said. “The Fund’s prudent management and diverse holdings have helped make it one of the best-funded public … Review . The review, most recently performed by Kroll LLC, found the Fund “continues to be a leader amongst its …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsDiNapoli: State Pension Fund Value $192 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… conducted an internal audit of the Erie County Clerk’s Registrar Division and referred its findings to DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … to ensure cyber security. DiNapoli's request, in the form of a shareholder proposal , will be voted on at the company's annual meeting on May 10. "Cybersecurity is one of the most critical issues facing businesses today and …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalOpinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-27State Agencies Bulletin No. 1836.1
… health crisis. Affected Employees Employees working in Executive Agencies who work overtime due to events of the … and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is separate from tracking employee time and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19DiNapoli Appoints Top Retirement System Staff
… and impressive work ethic make them the ideal executive team to manage the day-to-day operations of an 800-employee … retirement system issues and her dedication to employee development and customer service. She has a bachelor’s …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… penalties for the Public Work Enforcement Fund (Fund), the boiler inspection program and the asbestos abatement program. … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. Key … remit proper payments to the Fund. Developed an updated boiler database, developed and implemented guidelines on how …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… the audit period, it shared space with the Manhattan Star Academy, a private school that serves school-age special …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally funded projects will be … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsState Comptroller DiNapoli Releases Annual IDA Report
… at 45 projects, followed by the regions of Long Island (39), Mid-Hudson, and Western New York (both 20). New IDA …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… not permitted. The supervisor also did not review canceled check images to ensure they agreed to the board-approved … the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also could not demonstrate that … years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points) and four of the …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported and independently reviewed. The claims auditor duties were not well defined and, because the claims auditor was also the Information Technology (IT) Coordinator … The Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Fire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114