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Oversight of Horizon and Crossroads Juvenile Centers
… and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with required services. The audit covered the period … and Crossroads Juvenile Detention Centers for courtplaced youth to ensure they meet federal State and City standards …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… Schuyler County District Attorney Jeremy Hourihan and New York State Police Superintendent Steven G. James … announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer Fire … by allegedly stealing funds meant to protect their health and safety,” DiNapoli said. “The fact that this community was …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentState Comptroller DiNapoli Releases Municipal Audits
… The town’s accounting system was not properly set up and financial activity was not recorded using proper … In addition, the board did not ensure it received up-to-date, accurate financial reports in a timely manner, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsTransforming Into Construction & Development
… audit covered the period from January 2017 to February 2024. About the Program The Metropolitan Transportation … however, not retained. While Development managed the MTA 2020–2024 Capital Program, it has not issued new or updated … construction for all MTA operating agencies. The MTA 2020–2024 Capital Program asserts that by combining …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to hospitals that failed to properly report correct patient discharge codes on inpatient claims. The audit … providers for their claims. The Department uses the All Patient Refined Diagnosis Related Groups methodology to … reports certain information on its claims, such as the patient’s diagnoses and services received, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… who earn too much to qualify for maximum grant aid but too little to afford college without borrowing. The new limits …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opHow to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… new policy in a letter to DiNapoli’s office. As a result of Akorn’s actions the Fund will withdraw its shareholder … annual meeting this spring. The Fund holds 302,684 shares of Akorn with an estimated value of $14.5 million. “Botched executions are a nightmare that …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsCity of Long Beach – Budget Review (B20-7-3)
… in the City’s proposed budget for the 2020-21 fiscal year are reasonable, and whether the City took appropriate action … State Comptroller for review while the deficit obligations are outstanding. Key Findings The proposed general fund … the appropriations for overtime or ensure that controls are in place to reduce the use of overtime. Include cash flow …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Opinion 91-64
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … are subject to competitive bidding (see 1987 Opns St Comp No. 87-4, p 6; 1981 Opns St Comp No. 81-60, p 62; 1981 Opns St Comp No. 81-103, p 104). To …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… appropriations. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Develop … are reasonable and based on prior years’ actual amounts with appropriate increases. Restrict the use reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… auditors found had previously been noted on OTDA’s most recent inspections, yet remained uncorrected. OTDA did not …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our health and the health … special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsManhasset Union Free School District – Separation Payments (2016M-150)
… and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement … recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfState Police Bulletin No. SP-196
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … State and NYSPIA, provides for two (2) lump sum payments in the amount of 0.5% of the members basic annual salary for … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeCity of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Yonkers – Budget Review (B6-16-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11