Search
Town of Hartwick – Financial Condition (2013M-118)
… The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor who governs the Town. The … the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately segregated. The Business … Argyle Central School District Internal Controls Over Payroll 2014M051 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… the number of residential customers owing money to their utility companies, with one in eight customers in arrears as … of New Yorkers who continue to have trouble paying their utility bills,” DiNapoli said. “Failure to pay these bills … meaningful relief to low-income customers through the Utility Arrears Relief Program and the Phase 1 Arrears …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicNYS Common Retirement Fund Announces Third Quarter Results
… across asset classes,” DiNapoli said. “As a long term investor, however, the Fund measures its success in years and … volatility and provide sustainable returns and retirement security for generations to come.” The Fund's estimated … is determined by an audit at the end of its fiscal year. About the New York State Common Retirement Fund The New York …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 percent of project costs. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Addiction Support Services During Emergencies (Follow-Up)
… certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention … of 730,000 individuals per year. Programs are certified for a specified period that can be between 6 months and 3 … to each Program type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Hebrew Academy’s CFR for the fiscal year ended June 30, 2017 and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Ag&Mkts had procedures in place for addressing the discovery of American foulbrood during inspections, in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… trend is also evident in government institutions. My recent report on AI governance in New York City found that … ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change … minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in ensuring that AI …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… in Autotask, an IT company located near Albany, according to New York State Comptroller Thomas P. DiNapoli. The Fund … program a double win.” The In-State Program is designed to provide investment returns consistent with the risk of … invest in companies in need of capital for growth, to refinance ownership or for early stage investment. As of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundDiNapoli Announces New Technology Investment Through Contour Venture Partners
… is an up and coming technology company that we are excited to invest in,” DiNapoli said. “Solid returns and increased … employment opportunities are proof that the program is a win for the Fund and a win for companies in communities … Venture Partners provides us exceptional flexibility to grow the business. The investment has helped us move into …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersComptroller DiNapoli Releases School Audits
… not seek competition for eight professional services and insurance totaling approximately $419,000. Fabius-Pompey … fund’s unrestricted fund balance was within the statutory limit. Over the last five years, district officials … unrestricted fund balance exceeded the 4 percent statutory limit by up to 27 percentage points. Jamesville – Dewitt …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were never recorded in the financial system. Town of Webb – Audit Follow-Up (Herkimer County) Auditors issued a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… has exhausted nearly 100 percent of its constitutional tax limit. In addition, the village has significant … in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank … are required annual financial reports, constitutional tax limit forms and adopted budgets were not filed in a …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-659
… Tax Guide to Fringe Benefits), the estimated fair market value (FMV) of those benefits must be calculated and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeSelected Aspects of Supporting Small Businesses
… Objectives To determine whether the New York City Department of Small Business Services properly … period from July 2018 to July 2021. About the Program The New York City Department of Small Business Services’ (SBS) … economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, creating …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… State Comptroller Thomas P. DiNapoli’s report examining the proposed State Fiscal Year (SFY) 2027 … Basic Health Program (BHP). As of the publishing of this report, CMS has not responded to the state’s request. If the … the 15% threshold that DOB uses as a preferred benchmark. Report Report on the State Fiscal Year 2027 Executive Budget …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budget