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Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… treasurer. No profit and loss statements were prepared. In addition, while ECA clubs provide schools with the … students good business procedures through participation in handling the funds and operating a successful business, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47DiNapoli Releases Year-End State Cash Report
… State tax collections totaled $74.4 billion in State Fiscal Year … issued today by State Comptroller Thomas P. DiNapoli. Tax collections for the year ended $600 million lower than … February, primarily due to lower than anticipated business tax collections in March. "While personal income tax and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… discuss the importance of adopting strong labor principles in private equity at the White House Workers’ Capital Event … “The Fund is dedicated to championing workforce management best practices because they have the ability to enhance the … builds on the Fund’s commitment to workforce and labor best practices across its portfolios which includes the …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25City of New Rochelle – Financial Condition (2014M-158)
… deficits for each of the last three years. City officials do not report cash assets in each fund’s cash account. All …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as … $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Speculator – Financial Condition (2013M-381)
… have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash … eliminate the fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11DiNapoli: State Pension Fund Value $178.1 Billion
… today announced that the New York State Common Retirement Fund Fund earned a 019 percent return on investments in the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
The state Department of Health DOH has never put to use any of the money generated through distinctive license plates and a license application checkoff box to support New Yorks organ donation campaign according to an audit issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli Releases Report on Tax Check-Off Donations
… more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. "Each year, thousands of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… clothes, washing up, and traveling to and from the project site. An unannounced visit to the Tarrytown Station found one … clothes, washing up, and traveling to and from the project site. Monitor conductors to make sure that they are on site and working at their assigned posts to better ensure the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0NYS Common Retirement Fund Reports Estimated First Quarter Results
… DiNapoli said. “The Fund’s prudent management and diverse holdings have helped make it one of the best-funded public … Review . The review, most recently performed by Kroll LLC, found the Fund “continues to be a leader amongst its …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… unpredictable as ever. With our talented investment staff, I will continue to manage our state’s pension fund with … Actuary in September. Integral to the Fund’s strength have been the state and local governments, which consistently …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyTown of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106