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Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010, through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is … Village of Keeseville Financial Condition 2013M192 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192State Comptroller DiNapoli Releases School District Audits
… both increase taxes and use appropriated fund balance to close projected budget gaps. The board circumvented the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1NYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2019-20 … State Comptroller Thomas P. DiNapoli. “A strong upswing in the markets to close out 2019 boosted the Fund’s returns in its third quarter,” DiNapoli said. “Volatility remains the …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsOpinion 90-24
… powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any … necessary to effectuate the public or private sale and issuance of obligations of the municipality. In the case of … the extent inconsistent herewith. July 5, 1990 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, … is good news,” DiNapoli said. “We are seeing strength in the securities, transportation and warehousing and office … arts, entertainment and recreation sector saw an uptick in employment in March of 2023. The sector has recovered only …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws, and is governed by a seven-member Board of Directors (Board). The Department has approximately 45 … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCommunity College Safety Reporting (2015-MS-2)
… [read complete report - pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] , Genesee County [pdf] , Herkimer County [pdf] , Niagara …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2American Academy of Pediatrics, District II
… made to the American Academy of Pediatrics, District II (AAP) under contract C028275.After identifying questionable … 16, 2006 through August 13, 2013, the Department paid AAP approximately $1.5 million under these contracts for … Findings To date, we found that the Executive Director of AAP falsely certified and submitted to the Department 16 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiDiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of … Median earnings for fulltime working women in New York were 86 cents for every dollar earned by …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… stability. The fund balances in the Town’s major operating funds fluctuated significantly over the last four years … year and ensure that appropriations are available before funds are expended. Do not permit any fund or appropriation …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal … today. “The number of local governments designated in fiscal stress fell to historically low levels over the … of these localities may be needed.” DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… and disposition of the State’s capital assets. A prior audit report, issued in February 2024, found that OGS … implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS Caremark Audits of the …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… and 30 denied SNAP cases and determined that Department of Social Services officials did not always have the … denied, department officials did not process five of those cases (17%) in a timely manner. These cases were … they overpaid three childcare providers a total of $7,104. The overpayments occurred because officials did …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsLabor Investigations in New York City
To determine whether the Department of Labor Department is adequately conducting labor violation investigations in New York City
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the … P. DiNapoli. Immigrants have helped stabilize populations in some upstate cities and driven growth in other areas such as New York City and Long Island. … Immigrants in New York state comprise 22 percent or 44 million of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Franklin County – Fiscal Stress (2013M-252)
… and adopted comprehensive, multiyear financial and capital plans. As a result, the general fund realized annual … resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May 31, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing 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 … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fHyde Park Central School District – Financial Management Practices (2012M-172)
… year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County … Hyde Park Central School District Financial Management Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m