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Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… cash collecting and recordkeeping are not segregated nor are mitigating controls implemented. Current weights and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
State Comptroller DiNapoli and Attorney Schneiderman announced the sentencing of Jimmie Buie a Brooklyn resident for stealing over $22000 in pension benefits issued by the New York State and Local Employees Retirement System to his deceased mother Sandra Buie between May 2011 and December 2012
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… to the SSA that Case, who was approximately 90 years old at the time, had not been seen in over a year. After repeated attempts to contact her, the SSA …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and … (co-op) housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments … conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health that educators should know were not included in the District’s training. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … mental health that educators should know were not included in the District’s middle school training. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … (SED) regulations. All 12 recommended components of mental health that educators should know were included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly … of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund … low-income housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… from the federal government over the next three years, the weight of closing that gap will fall on the regional economy, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following … Trusts public policy foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among … The financial health of our state pension fund is very strong as validated once again by …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses that Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … To ascertain the total expenses that Workers Compensation Board Board incurred in administering the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the … revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … these uncertain times.” Findings from DiNapoli’s report on sales tax collections in the first half of 2025 include: …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… of her deceased husband’s state pension. When she passed away in 2020, her pension payments should have stopped, … account. Walsh stole $12,973 by withdrawing over $4,000 from the account and transferring at least $8,000 to a second … name to which she also had access. She wrote checks from that second account, forging her deceased mother’s name …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported assessable … to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law (WCL). We performed our audit … also responsible for tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Comptroller DiNapoli Releases Municipal Audits
… Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town … the board has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) … completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of Stillwater , Town of Union Vale , Town of … completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter Putnam …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , Town of St. Armand , Sullivan … that were audited and approved for payment. City of Glens Falls – Water and Wastewater System Cybersecurity (Warren … of Corning Franklinville Joint Fire District City of Glens Falls Town of Palatine Town of St Armand Sullivan County and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Deerpark – Budget Review (Orange County) The significant revenue and expenditure projections in the preliminary budget … Hampton – Budget Review (Suffolk County) The significant revenue and expenditure projections in the tentative budget … officials will either have to find another revenue sources or reduce appropriations accordingly. The county’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time … of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without … Whether a certificate of mailing of the US Postal Service postmarked with the date …
https://www.osc.ny.gov/legal-opinions/opinion-88-61