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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for … placed in special education services and programs within the required time frames, and provided all of the services and programs recommended in the students’ … To determine if the New York City Department of Education DOE arranged for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state … he worked. Murray admitted that she taught one Twilight class, and generally left Henninger at 5:00 p.m., but … falsely attesting to their accuracy. As part of the settlement agreements, Cecile will pay $20,754.15. Murray …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… [ read complete report - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … Determine if District officials of the Enlarged City School District of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (the Fund), today announced that he has written to fellow Wells Fargo shareholders urging them to support his … . About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the board did not have written …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2010-2
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of … the one that local officials believe will yield the best price or maximum financial benefits. You ask whether a water …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… A Message from Comptroller Thomas P. DiNapoli As a member of … Benefits you may receive if you become permanently disabled (disability retirement benefits); Benefits your … or after you retire (death benefits); Benefits you can receive at a later date, even if you leave public service …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial … The objectives of this audit were to determine if the Department of Health is ensuring that the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andExhibit E: Essential Language for Equipment Maintenance Contracts
Exhibit E: Essential Language for Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-e.pdfNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followSmall Businesses and the Economic Recovery: Work in Progress
… in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than … report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … have been significant improvements in several sectors, and applications for new businesses are surging, which bodes …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressFinancial Management Practices
… Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key Findings Revenue from … steps to promptly meet applicable Federal and State dam safety requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… is an environment that demands CCTVs and other devices get inspected and maintained regularly. When security equipment fails it can have severe consequences.” MTA has taken steps to secure … maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions … (i.e., periods in which a transaction can be posted). The current accounting period is the current month but the system allows multiple accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… one of the largest electric power holding companies in the United States, has agreed to produce a climate change risk assessment that includes an analysis of the Paris … Energy one of the largest electric power holding companies in the United States has agreed to produce a climate change …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskAccounting for Deficiency Notes
Accounting for Deficiency Notes
https://www.osc.ny.gov/files/local-government/publications/pdf/deficiencynotes.pdfMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Objective To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while … to December 2020. About the Program The New York State Medicaid program, administered by the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … publicly report what they are doing to enforce the terms of service by which all of their platform users must abide. The Fund has co-filed a … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund today …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-users