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State Comptroller DiNapoli Releases Audits
… systems used by NFTA on 66 devices. Homes and Community Renewal: Office of Rent Administration (ORA): Collection of …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Contract Advisory No. 25
… being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of … new and amendment Grant Procurement Records, and new Contract Reporter Exemption Requests (CRER) Document the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Salamanca – Selected Financial Activities (2015M-284)
… April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period … January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately … square miles, and has approximately 94,000 residents. The County is governed by a Board of Supervisors which is …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities … of Champlain and Rouses Point and the Town of Champlain to operate youth development programs for children residing … agreement establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Village of Allegany – Vehicle Fuel (2012M-308)
… was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. … have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the payment …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are … with the appropriate wage, income and benefit information. 2008 Form W-2 Content 2008 Form W-2s will include earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Comptroller DiNapoli Releases Audits
… (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly … refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsDiNapoli Calls for Long-Needed State Debt Reform
… in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State Comptroller Thomas P. DiNapoli … State Debt Limits New York has both constitutional and statutory limits on state debt. Under the constitution, state …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformOpinion 2000-16
… (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND … "Family" (meaning for purposes of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt … association is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Encourages New Yorkers to Save for College
… owe an average of $32,200. As the cost for a college education increases, more young people are struggling with the realities of paying off their college loans. "Too many new college graduates are weighed down by a … in 2016. Once an account is opened it can be used for higher education institutions in New York and nationwide. New …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeRestrictions on Consecutive Hours of Work for Nurses
… situations. The Law does not preclude nurses from volunteering to work overtime. The NYCRR requires health care …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) … members in the mission of FRMC. FRMC has an unpaid Board of Directors chaired by the CNSE Senior Vice President … To determine if the Board of Directors of the Fuller Road Management Corporation …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli: State Pension Fund Value $210.2 Billion
New York State Comptroller Thomas P DiNapoli today announced the New York State Common Retirement Fund Fund earned an estimated 523 percent return on investments in the state fiscal year SFY that ended on March 31 2019
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… to accelerate universal deployment of the highest-speed connections in every corner of the state, according to a new … to accelerate universal deployment of the highestspeed connections in every corner of the state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-dividePutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… 2014. Background Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is … is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310