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Opinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … whether a village may allow the New York State Division of Parole to utilize space in the village hall several times … Whether a village may allow the New York State Division of Parole to utilize space in the village hall several times …
https://www.osc.ny.gov/legal-opinions/opinion-89-23DiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public … Thomas P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess County … recreation department. Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s … Beekman Comptroller Frederick D Knapp Jr pleaded guilty to grand larceny in the second degree after an audit and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and overseeing the administrative operations of all courts in the New York State Unified Court System … the State's 62 counties through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyDual Employment
… ways that allow access to needed supports and services. As of October 2012, OPWDD employed about 20,600 individuals throughout the State, some of whom were also employed by other government agencies. … employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and June 2010, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund investments returned an estimated 6.18%. “The … equity (14.75%), real estate and real assets (13.30%) and credit, absolute return strategies, and opportunistic …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year 2024-25. … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfEarly Education Center – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualLanguage Access Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … are permitted to use an interpreter of their choice in these limited circumstances, they must complete a written …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Ross and William Lieber, former insurance brokers for the Metropolitan Council on Jewish Poverty (“Met Council”), … to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of their sentence, … they will also surrender their broker’s licenses to the New York State Department of Financial Services. The …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersChemung County Probation Department – Collections and Disbursements (2016M-10)
… The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is … Ensure that financial duties are adequately segregated or implement supervisory or other compensating controls. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… charter schools/students) and provided special education services to approximately 192,000 of these students in the … of student assessments, and an IEP meeting, at which time an IEP is developed if the student is deemed eligible … four recommendations, three were partially implemented and one was not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialOSC Home Page
The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York
https://www.osc.ny.gov/node/2141Division of Housing and Community Renewal Bulletin No. DH-10
… a union-requested change in the description of Deduction Code 391. Affected Employees Employees represented by … Council 37, Bargaining Unit 67, with a voluntary Deduction Code 391 Effective Date Checks dated March 10, 2004 … 37, OSC will change the pay stub narrative for Deduction Code 391 to: DC 37 VIP Winston Fin. Svs . This applies to DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-10-new-narrative-description-deduction-code-391