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State Comptroller DiNapoli Releases Local Government Audits
… – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, … revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial … board did not properly oversee the processing of the town’s financial transactions. In addition, the supervisor did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsOversight of Juvenile Justice Facilities (Follow-Up)
… Opportunities for Youth (DJJOY), is responsible for the operation and oversight of nine State-run residential … misconduct, restraints of youth) occur, facilities log and report them as required. The objective of our initial … The audit found weaknesses in several aspects of OCFS’ operation of DJJOY facilities. Specifically, OCFS had not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). About the Program Our initial report, issued September …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire … The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsNY State Comptroller Announces Appointment of Emerging Managers Director
… of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. He was appointed Interim Director of the Program in February 2023. “Sylvester McClearn has a long and proven … sector. I am confident he will help expand our successful Emerging Manager Program and uphold its role as a pathway to …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Ballston Spa Central School District , Dover Union Free School … is being spent appropriately and effectively." Ballston Spa Central School District – Separation Payments (Saratoga …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Bainbridge – Conflict of Interest (Chenango County) … names of 267 individuals on the town’s authorized driver list with a list of active employees and found that 148 of … the town $499 for healthcare coverage. Town of Wawarsing – Recreation Department Records (Ulster County) Recreation …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsCrystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… FFI tax proceeds to ensure the funds are used legally and for the benefit of the fire department, as determined by its … A fire department’s treasurer is generally responsible for providing oversight of FFI tax proceeds. The Department … proceeds received and expended, establish a formal process for approving expenditures prior to payment or file the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … To determine the extent of implementation of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bronxville Union Free School District , Carmel Central School District , Crown … spent appropriately and effectively." Bronxville Union Free School District – Procurement (Westchester County) The …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0NYS Common Retirement Fund Reports First Quarter Results
… mortgages (23.2 percent), private equity (9.6 percent), real estate and real assets (8.7 percent) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsHousing for Seniors (Follow-Up)
… several programs to assist in the development and rehabilitation of housing for senior citizens, including the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followMore About This Retirement Plan – Police and Fire Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planTown of Russia – Financial Management (2014M-212)
… The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is … Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate supporting documentation and approvals were …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington … bank reconciliations and canceled checks. Company bylaws did not provide guidance for issuing receipts for cash … and for conducting fund-raising activities. Company bylaws did not provide guidance for using debit and prepaid …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $4.19 billion scheduled for January, of which $3.57 billion is for new money and $622 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterLong Island Association for AIDS Care
… for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by LIAAC under … for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 through May …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careInternal Control System Components
… Compensation Board’s management of its internal control system appropriately addresses all five components of … requiring each State agency to institute a comprehensive system of internal control over its operations. The Division … officials on establishing and evaluating a comprehensive system of internal controls. Included in that guidance are …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of General Services (OGS) is … providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under … To determine whether the Office of General Services is …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data