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NYS Common Retirement Fund Announces Third Quarter Results
… was 4.12 percent for the three-month period ending Dec. 31, 2017, with an estimated value of $209.1 billion, … end of the state fiscal year was $192.4 billion. As of Dec. 31, 2017, the Fund had 40 percent of its assets invested … 20172018 was 412 percent for the threemonth period ending Dec 31 2017 with an estimated value of $2091 billion …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsOversight of Child Protective Services Outside New York City (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious types of child abuse cases. However, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… year-over-year growth did not keep pace with inflation for counties and cities outside of New York City. “New York … of the state grew by 5.3% to $2.9 billion. However, when adjusted for inflation, these collections are worth slightly less than the $2.8 billion collected in the …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022State Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance … audit report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability … audit report issued in May 2015 concluded that while the Canal Corp performs routine operational and reliability …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 2103
… appointed to a non-seasonal position (e.g. Comp Rate Code ANN) and has received the April 2022 Longevity Payment, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesDiNapoli: City of Corning Audit Details Stolen Funds
… collections in August 2013. The audit details how Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This … For example, she stole code enforcement fees for 11 building permits totaling $1,200, 18 parking permits …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsOpinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22City of Long Beach – Budget Review (B21-7-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Comptroller DiNapoli Releases State Audits
… high school. The two other students had completed online study from a private school located in another state. … and three students who were not in good academic standing. City University of New York (CUNY): Time and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingTown of Wolcott – Financial Management (2020M-131)
… and expenditures in the appropriate funds. Adopt budgets with realistic estimates. Establish a written policy … a formal detailed plan for reserves. Town officials agreed with our findings and indicated they have begun to inititate …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Village of Stamford – Claims Audit (2022M-197)
… (Village) Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided … was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, including routine job duties … events, without written preapproval. Did not budget for overtime separate from other payroll expenditures. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Performance of Duty Disability – State University Police Plan
… benefit, you must file an application for a performance of duty disability retirement benefit within one year … an annuity based on those contributions. The performance of duty disability benefit is not reduced by any Workers’ … of attorney may file your application for performance of duty disability retirement. The application must be filed …
https://www.osc.ny.gov/retirement/publications/1823/performance-duty-disabilityOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Fire Safety (2015-MS-1)
… enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the period January … and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at least … districts and boards of cooperative education service buildings. Key Findings None of the municipalities fully …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1State Comptroller DiNapoli Releases School Audits
… did not approve, and the board treasurer did not review any of the 35 charges tested, totaling $9,126. Also, 28 out … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 136 of the 410 (33%) water outlets identified at select areas, which students, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsInternal Controls Over the Governor's Office of Storm Recovery's Federally Funded Programs (2022-S-37) 180-Day Response
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37-response.pdfInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdf