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Public Safety – 2022 Financial Condition Report
… Fiscal Year 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses … reforms were amended in subsequent years to re-authorize bail for a limited number of offenses. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… The New York State Department of Environmental Conservation’s … programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… resulting in an estimated $19 billion in destruction and lost economic activity. In 2020, overall damages related to … leadership that President Biden is showing on the national level. Now it is time for the SEC to follow the Biden's lead, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1859
… outlined in this bulletin. Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are … after the December 30, 2020 (Admin) or January 5, 2021 (Inst) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksHomeless Outreach Services in the New York City Subway System
… for entering Daily Report data into DHS’ homeless Client Assistance and Rehousing Enterprise System (CARES) or … other databases identified by DHS such as StreetSmart, a client tracking and reporting system. Key Findings BRC's … in CARES – the data is unreliable: From a sample of 50 client placements reported in CARES, 20 clients (40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemCorporate Governance
… social, and governance risks and opportunities, in a manner consistent with sustainable financial … Comptroller’s efforts to address climate risk and invest in climate solutions, see Leading the Way on Climate … and special meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceCUNY Bulletin No. CU-656
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent … To provide agency instructions for processing the CUNY Rate Increase for Elevator Mechanics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… than $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly … and falsely claimed that she turned over portions of the dog licensing money to the county treasurer. The State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementState Agencies Bulletin No. 1706
To notify DMNA agencies of a new deduction code for pretax contributions to the New York State Deferred Compensation Plan NYSDCP
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 … were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Wyandanch Union Free School District – Budget Review (B24-7-2)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … budget includes approximately $1 million in New York State and Local Retirement System appropriations, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote checks to herself from the fire …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureOvertime Limits for Tier 6
… Overview For members of Tier 6, the New York State Retirement and … of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement System (ERS) and the Police and …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6State Comptroller DiNapoli Releases Municipal Audits
… city, such as reputation damage, lawsuits, a disruption in operations or a security breach. Auditors determined that … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fSelected Wage Investigation Procedures (Follow-Up) (2023-F-19)
To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures (2019-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f19.pdf