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State Comptroller DiNapoli Releases Audits
… documents into the 12 most common non-English languages and Executive agencies to publish a Language Access Plan … Vehicles (DMV), one of the agencies required to develop and follow a Plan, operates 31 public-facing offices and 100 public-facing office locations operated by the County …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… may be overstated by 27 days; ten employees’ electronic and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave … School District – Information Technology (IT) Assets and Network Access (Herkimer County) District officials did …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-325
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and retention payments. Each doctoral degree granting campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Captain, immediate Past-President, and the Directors. For the year ended March 31, 2012, the Company received …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Franklin County – Fiscal Stress (2013M-252)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … on appropriating significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund was not self-sufficient, and therefore required subsidies from the general fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Hyde Park Central School District – Financial Management Practices (2012M-172)
… to analyze budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze budgeting … Park Central School District is located in Dutchess County and has approximately 3,800 students and 800 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mFranklin Square Water District – Life Insurance Policies (2013M-127)
… County and serves the communities of Franklin Square and Elmont. The District is governed by an elected three-member … to them upon retirement. While GML expressly allows group life insurance, and the personnel policy is not …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, … by an elected Board of Trustees comprising a Mayor and four Trustees. During our audit period, the Justices …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Spencerport – Financial Management (2013M-134)
… is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is … by an elected Board of Trustees, which comprises a Mayor and four Trustees. The Village’s 2013-14 budgeted … with unrealistic estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… The Library serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. … established appropriate controls over the authorization and payment of overtime. The Board did not provide prior … for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and presenters …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and canceled check images for 19 months. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… to handle any market fluctuations. Our pensioners, members and beneficiaries can remain confident that their benefits are safe thanks to our prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… first quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is … to grow the Fund’s long-term value in order to protect and preserve the retirement security of New York’s public … its assets invested in publicly traded domestic equities and 16.9 percent in non-U.S. and global equities. The …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionState Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-16
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to … in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to publicize resources …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … Program. To prevent duplicate payment of services, health insurance companies use a process called coordination of benefits for paying health care claims when an individual is covered by more than …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… Fuel Group (NFG) in Western New York, National Grid LI (Grid LI) on Long Island, and National Grid NY (Grid NY) in … were Grid NY and Con Ed at 155 percent, followed by Grid LI at 134 percent, PSEG at 109 percent and NYSEG with 108 …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planFuel Purchases
… the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the period April … in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. During our scope period, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchases