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Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60DiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… national study conducted by the Williams Institute at UCLA School of Law. The Fund engages with companies on LGBTQIA+ … York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… January 2016. The index eliminates or reduces the Fund’s public equity investments in companies with high emissions of … with an annual carbon footprint analysis of the Fund’s public equity portfolio (16 percent lower overall emissions … direct the Securities and Exchange Commission to require public companies to disclose GHG emissions and plans for …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. Several entities are responsible for coordinating services on behalf of individuals who are … to delivering services, hospice providers are responsible for developing a comprehensive plan of care and coordinating …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Extra-Classroom Activity (2015-MR-5)
… report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if … charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls over personal, private and sensitive information (PPSI) in its Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemOversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted buses, and the remaining third utilizing public transportation. The 2020-21 statewide cost of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: State Pension Fund Value $194.3 Billion
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) had a -2.68 percent return on … these challenging times and provide retirement security for our members for years to come.” In June, the Fund was …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Oversight of Building Construction Site Safety (Follow-Up)
… sites to promote the safety of all people who visit, live, and work in NYC. This requires construction managers, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… half of 2025, with unpredictable actions out of Washington and other economic and geopolitical issues causing uncertainty for investors … 2025 The Fund closed the year with an estimated value of $2728 billion …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesCollection of Fines Related to Tenant Complaints (Follow-Up)
… Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and development of … not taking corrective action to resolve a previous case. For non-compliance complaints, owners are given an … Furthermore, the audit found ORA did not exercise its full authority to collect outstanding fines in a timely …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followDiNapoli: Canal Corp. Must Address Gaps
… Corporation has not performed inspections as required on a significant number of critical structures along the … by it,” DiNapoli said. “Because the canal system depends on aging hydraulic structures and includes many other … officials should immediately seek all available funding for infrastructure repair, make sure all inspections are …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… the benefit of our members, retirees and beneficiaries. My thanks as well to Assemblymember Felix Ortiz for his … I applaud State Comptroller DiNapoli for this decision and my colleagues Senator Krueger and Assemblymember Ortiz for …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetState Comptroller DiNapoli Releases Audits
… audits have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) … which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in … Developments in New York City (Follow-Up) (2024-F-30) The Mitchell-Lama Housing program was created to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-audits