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Comptroller DiNapoli Releases School Audits
… districts annually spend approximately $60 billion in federal, state and local funds. For additional background or … Union Free School District – Financial Condition (Erie County) The board and district officials overestimated … Union Free School District – Professional Services (Nassau County) District officials did not always adhere to …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … may take some time as construction businesses in New York City continue to face a variety of challenges, including …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … taxpayers,” DiNapoli said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin Henderson, we were able to stop …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfReport on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfOpinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… must be reported to OSC as soon as they are identified. It is not appropriate to wait until an investigation has been … assets. If an incident does occur, the agency must send a detailed explanation of the incident to: … to assist with recovery efforts under the provisions of a blanket fidelity bond. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsThe Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Update - Winter 2024
A semiannual newsletter for members of the Employees' Retirement System (ERS).
https://www.osc.ny.gov/files/retirement/publications/pdf/update-winter-2024.pdfThe Update - Spring 2023
A semiannual newsletter for members of the Employees' Retirement System (ERS).
https://www.osc.ny.gov/files/retirement/publications/pdf/update-spring-2023.pdfThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Update - Fall 2022
A semiannual newsletter for members of the Employees' Retirement System (ERS).
https://www.osc.ny.gov/files/retirement/publications/pdf/update-fall-2022.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Update - Spring 2022
A semiannual newsletter for members of the Employees' Retirement System (ERS).
https://www.osc.ny.gov/files/retirement/publications/pdf/update-spring-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfNavigating the Fiscal Crisis
Navigating the Fiscal Crisis Alliance for Innovation Coping with Fiscal Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/navigatingfiscalstress.pdfThe Foreclosure Predicament Persists
The Foreclosure Predicament Persists
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0815.pdf