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Cherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly approved and adequately supported?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/youngstown-village-2025-123.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in correcting the problems identified in the first audit. State Education Department (SED): Center for Disability …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Independent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively … resulting in tens of millions in estimated savings for New York’s taxpayers. Not reflected in this estimate are …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 … the past 15 years, according to a report released today by State Comptroller Thomas P. DiNapoli. County sales tax … Local sales tax collection growth across New York State slowed to 16 percent in the first six months …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion … In April the Office of the State Comptroller approved 1450 contracts for state agencies …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Agencies Bulletin No. 2229
… which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and Chapter 190 of the Laws of 2023, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalService-Disabled Veteran-Owned Businesses
… State Comptroller Thomas P. DiNapoli supports the development … opportunities for procurements with our office. New York State's SDVOB program allows eligible veteran business owners … as SDVOBs, and aims to increase their participation in State contracts, with a goal of 6% of statewide agency …
https://www.osc.ny.gov/state-vendors/sdvobIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund), released today by New York State Comptroller Thomas P. DiNapoli, commended the … posed.” The review was conducted by Kroll LLC. “The New York State Common Retirement Fund has proven once again …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and donations to private entities in violation of the New York State Constitution, Article VIII, Section 1; 4 Travel …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Nassau County … District Attorney Anne T. Donnelly announced the son of a state pensioner from Long Island was sentenced to five years’ … a clear warning to anyone who considers stealing from the New York state retirement system that they will be caught and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… New York State Comptroller Thomas P. DiNapoli, trustee of the $183.5 billion New York State Common Retirement Fund (Fund), on Wednesday … State Comptroller DiNapoli trustee of the $1835 billion New York State Common Retirement Fund sent letters to 14 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement ensure … April 1, 2012 through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges … To determine if the State University of New Yorks SUNY internal controls over …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with … 1, 2010 to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a … (County Board) responsible for administering all Federal, State, and local government elections within their respective …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsMore About This Retirement Plan – State Police Plan
… Retirement System (PFRS) covered by the special 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law (RSSL) as …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planState Agencies Bulletin No. 1908
… of this bulletin is to inform agencies of the amended state finance law which requires the State Comptroller to offer any employee who receives a salary … receiving a paper pay stub. Affected Employees All active state employees enrolled in direct deposit are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… Key Findings The ECA clubs did not maintain adequate records; therefore, we cannot determine whether all money … and faculty auditor. Clubs should maintain separate records including duplicate press-numbered receipts, club …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and