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DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates … nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, according to an …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 1787
… number of calendar days served at each statutory salary rate. To ensure that Members are paid their statutory salary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureChurchill School and Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) … fiscal years ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School … To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting practices generated … in each of the last three fiscal years to reduce the tax levy, the Board over-estimated expenditures by between $3 … of fund balance would have in reducing fund balance or the property tax levy. District officials used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… to protect those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in … to protect those children according to an audit released today …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… listed as active as of November 2024 for not amending the Certificate of Occupancy issued in 2014 for the ambulatory … the same SADC, an August 2017 violation stated that a new Certificate of Occupancy was to be obtained after a complaint … filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on three …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven … in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during that period. For some counties, … grow to over $3.6 billion by 2010 if the average growth rate experienced in the last ten years continues. If property …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsCOVID-19 Relief Program Tracker
… its funding and spending, or download this month’s data for all programs. Data through September 30, 2025 … Relief Program Highlight $14.0 billion in general aid for elementary and secondary education. Funds received to … February 2022 and is no longer serving individuals on the waitlist. < See Technical Notes Small Business Recovery …
https://www.osc.ny.gov/reports/covid-relief-program-trackerNew York State Rent Relief Funding: Spotlight on New York City
… pending for 15,022 of nearly 94,000 applicants, a success rate of about 16 percent. The DHCR noted nearly 61 percent of … the Bronx (35,490), Brooklyn (34,519), Queens (22,661) and Manhattan (18,619). Erie County had the largest number of … approximately one-fifth each in Queens (21 percent) and Manhattan (19 percent). Low-income households in Manhattan …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… You ask for clarification of the procedures by which the expenses of a board of elections of a county … village or other political subdivision or district to which they pertain. Opn No. 87-45, supra , further concluded … insufficient, the imposition of the county property tax which is apportioned among the cities and towns on the basis …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… of the lien" (see also, RPTL, §955[2] added by L 1989, ch 440, §10, effective July 1, 1991). In contrast with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest … is entitled only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … Energy Efficiency Program. A. ReCharge New York Purpose To determine whether NYPA managed the ReCharge New York … To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York State Health Insurance Program (NYSHIP): UnitedHealthcare: … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… will likely grow as tax collections are higher than expected amid a strong economic climate and robust job growth, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “This … could slow revenue growth remain. The Federal Reserve is expected to begin raising short-term interest rates after …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… weaknesses and discrepancies. Town of Hampton – Justice Court Operations (Washington County) The town justice did not … from the safe. Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts Auditors … and safeguarding of cash receipts received in the civil office. In addition, various control procedures that …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits