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State Comptroller DiNapoli Releases Municipal & School Audits
… in writing, as required. Finally, officials posted the test results of the potable water outlet sampling on the … level, as required. Finally, the district did not post the test results of the resampled potable water outlets on their … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Percent Returned Percentage of Fund's Total Investments Domestic Equities 11.6% 37.1% Core Fixed Income 5.5% 22.2% …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionState Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with state law or … which lacked pertinent information. As of Sept. 10, 2025, AFRs were filed between 41 and 1,322 days late. Village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are … had used 80 percent or more of their CTL. By 2018, that number had risen to 20, with ten municipalities exhausting … CTLs in 2018. Preliminary results suggest that the number of municipalities exceeding 80 percent of their CTL …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsMedina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… investments, it finished the year above our assumed rate of return,” DiNapoli said. “Still, the turmoil in the … alternatives (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual … operational transparency.” Links Fund’s historic value and rate of return in prior years Third quarter results Return …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfOpinion 91-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire district … apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… eligibility information. Civil Service provides CVS with a daily update file of NYBEAS changes, and CVS has access to …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleYonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… information. Civil Service provides Empire with a daily update file of NYBEAS changes, and Empire also has …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesTown of Busti – Taxpayer Equity (2015M-349)
… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key … properly budget for or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Comptroller DiNapoli Releases School District Audits
… education; health insurance and social security each year by cumulative totals of approximately $6.45 million. Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsOpinion 95-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … in a single proceeding seeking multiple relief will depend on the nature of the relief sought. If the court is required … Court would be required to hear the same evidence and pass on the same issues whether there was one objectant or seven" …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds … Whether revenues derived from the rental of town real property located in the area of the town are to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10