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Cincinnatus Fire District – Board Oversight (2025M-77)
… the Audit Area A fire district board is responsible for providing proper oversight of a fire district’s financial … oversight training. The District’s budgeted appropriations for 2025 totaled $219,166 and the District’s reserve fund … located, which increases the risk that assets could be lost, stolen or misused. Additionally, without a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… oversight of the District’s financial operations. As a result, the Board could not ensure that it was positioned … when the Board does not ensure that AFRs are filed in a timely manner, it prevents the Board, taxpayers, the Office … the State Comptroller (OSC) and other interested parties from assessing the District’s financial standing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Village of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to … Did the Village of Victory Village ClerkTreasurer maintain …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… are tracked and protected so taxpayers know their money isn’t being squandered.” For the audit period of July 1, 2019 to … in unlocked rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… and growing our state’s economy makes the program a double win.” The In-State Program is designed to provide … the Fund with a 20 percent internal rate of return on fully exited investments in the last five years, the … solutions are available in seven languages and used in 93 countries. The company is headquartered in East Greenbush, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundDiNapoli Announces New Technology Investment Through Contour Venture Partners
… activity, received venture funding through Contour Venture Partners, an investment partner of the New York State Common … Common Retirement Fund has partnered with Contour Venture Partners for a total of twenty investments through the … New York State Common Retirement Fund and Contour Venture Partners provides us exceptional flexibility to grow the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersState Comptroller DiNapoli Releases Municipal Audits
… audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of … some exemptions that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts … (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of … Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State Comptroller Thomas P. … On the oneyear anniversary of the January 6 attack on the US Capitol Comptroller DiNapoli trustee of the New …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the town-wide general fund were reasonable as compared to the actual revenues and expenditures. However, the board … years, auditors estimate the 2018-19 collections will be approximately $3.9 million. City of Yonkers – Financial …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… The New York State Common Retirement Fund (Fund) has reached an … Corp. to comprehensively disclose its political spending, New York State Comptroller Thomas P. DiNapoli, trustee of the … Bank of America Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Charter School for Applied Technologies – … 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials … and used by other school districts. Officials also did not have written agreements for four professional service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… revenue collection process for the administration parking garage and metered parking accounts. Metropolitan … and 14th Street. New York City Department of Social Services: Controls Over Capital Improvements at City-Owned … Homeless Shelters (2018-N-3) The Department of Homeless Services lacks the necessary controls over city-owned …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… [read complete report – pdf] Audit Objective Did the Rushville Hose Company, Inc. (Company) Board of Trustees (Board) and membership provide adequate oversight … Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership must provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Determining the Ex-spouse's Share – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders The Exspouses Share …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Sayville Fire District – Claims Audit (2026M-18)
… Objective Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims … – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should conduct a thorough and deliberate audit of all claims, before authorizing them to be paid, to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18State Agencies Bulletin No. 1793
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … field. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be carried forward from the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain … Did the Taberg Volunteer Fire Company Company Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6