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State Comptroller DiNapoli Releases Municipal & School Audits
… record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOversight of Pupil Transportation Services (Follow-Up)
… to school daily across the State, with one third riding School District-owned buses, one third riding … (b) establish training and safety technique requirements for school bus drivers and school bus safety training … Department’s regulations set qualification requirements for school bus drivers, monitors, and attendants statewide, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followVillage of Weedsport – Financial Management (2025M-76)
… Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as … on wireless networks can expose internal network resources to additional threats. Therefore, a wireless environment … requires certain additional security precautions to prevent unauthorized access and eavesdropping. Although …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Fine Fire District – Board Oversight (2023M-81)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District officials … financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Painted Post – Board Oversight (2017M-92)
… 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92XI.11.F Contract Monitoring – XI. Procurement and Contract Management
The information in this section is intended to aid State agency managers in establishing or enhancing the agencys contract monitoring process
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State … in Need.” While poverty rates in the state declined prior to the pandemic, they were higher in 2021 than in 2019. New …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsPark Accessibility for People With Disabilities
To determine if New York City Department of Parks Recreation facilities were accessible for people with disabilities as required Our audit covered the period from January 2015 to October 2022
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesVillage 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 adequacy of the Village’s controls over … Village of Forestville Water Fund 2012M207 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli: Canal Corp. Must Address Gaps
… in good condition, and the corporation has established inspection requirements and frequency standards, including … of the system’s structures did not have an above-water inspection within the last five years, and 163 of these (8 … that have never had one. Auditors also found that of the 1,068 structures requiring below-water inspections, 832 (78 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… comprehensive policies and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer charges. Town officials did not establish an adequate system … over billing, collecting and enforcing of water and sewer charges. Establish a comprehensive transfer station cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Collection of Fines Related to Tenant Complaints (Follow-Up)
… by correcting the condition within 60 days and paying settlements of $100 or $250. The $100 and $250 are settlement … and non-compliance cases may result in financial settlements or substantial fines and penalties against the … that ORA lacked proper fiscal controls over fines and settlements. We also had limited assurance that all monies …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followOneida City School District – Controlling Access to the Student Information System (2016M-53)
… 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the … Oneida City School District Controlling Access to the Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases Audits
… Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council, which address … to better meet PCI DSS requirements. Department of Health – Patient Safety Center Activities and Handling of … Center (PSC) was established within the Department of Health (DOH) for the purpose of maximizing patient safety, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-audits