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Franklin County – Fiscal Stress (2013M-252)
… The County’s budgeted appropriations for the 2013 fiscal year are approximately $100.5 million. Key Findings … balance, and a declining cash balance over the last four fiscal years (2009 to 2012). The County’s financial condition … interfund advances are repaid by the close of the fiscal year. Develop and adopt a fund balance policy that …
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)
… currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
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)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
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)
… long-term financial plan, which would be a useful tool to strategically utilize to reduce the excessive …
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-297DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 billion in the first quarter ending June 30, 2014, according to New York … The New York State Common Retirement Funds Fund value grew to an estimated $1807 billion in the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in … our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire Commissioners (Board) did not adequately oversee 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
… bonds, and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState 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-0DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… The state Department of Health (DOH) overpaid managed care organizations nearly $19 million for the state fiscal … in actuarial costs, incurred since 2009, from managed care organizations (MCOs). “With most of the state’s Medicaid recipients moving to managed care in recent years, it is of the utmost importance that DOH …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsDiNapoli Op-Ed in Times Union
… to take extraordinary measures as Congress debates potential action. These high-stakes decision points have … from the cap. In addition, debt was permitted for non-capital purposes, and maturities up to fifty years were … will provide enhanced stability and predictability for capital and debt financing plans. Provide accountability to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to develop …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0SUNY Bulletin No. SU-325
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
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-buffaloState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… P DiNapoli today issued a revenue projection for the 20202021 state budget …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring … Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program. To … payment of services, health insurance companies use a process called coordination of benefits for paying health …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… potentially faces lower-than-expected payroll mobility and real estate taxes, which could offset increased revenue from fares …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan