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State Comptroller DiNapoli Releases Municipal Audits
… seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… warrant the School’s payment of the $32,218. The compact does not provide sufficient detail of the activities the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mDiNapoli: State Pension Fund Releases Annual Investment Return
… today announced that the New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the state fiscal year that … announced that the New York State Common Retirement Funds Fund investment return was 414 for the state fiscal year that …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3City of Lockport – Budget Review (B24-1-8)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… (2015-S-23) Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City (2016-D-3) … …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesState Agencies Bulletin No. 1677
… outlined in this bulletin. Agencies should always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2017 that are … for AC-230 processing, agencies are reminded that payroll checks should not be returned to OSC if either of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksState Agencies Bulletin No. 1601
… outlined in this bulletin. Agencies should always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2016 that are … for AC-230 processing, agencies are reminded that payroll checks should not be returned to OSC if either of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1601-schedule-submitting-2017-year-end-returned-checksState Comptroller DiNapoli Releases School Audits
… of payroll, in particular in situations where wages or pay rates change or when there are additional payments. … of which was not needed to fund operations. After adding back the unused appropriated fund balance and incorrectly …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… of the State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/schools/2015/buffalo.pdf Since taking …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianChild Care Licensing and Inspection
… mission is to promote the well-being and safety of the State's children, families, and communities. The Office's … in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… in net position is most notably related to increased tax revenue resulting from a decline in unemployment, …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Agencies Bulletin No. 1770
… outlined in this bulletin. Agencies must always forward payroll checks to the appropriate entity as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are … for AC-230 processing, agencies are reminded that payroll checks must not be returned to OSC if either of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Opinion 95-30
… p 82; see Martin v Board of Education, UFSD No. 17 , 39 Misc 2d 519, 241 NYS2d 396, ). As a result, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Safety of Seized Dogs
… does not have an official identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or custodian and is believed to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOversight of Nurse Hiring and Retention
… as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New York City … Corporation Act of 1969. Health and Hospitals, the largest public health care system in the nation, is a network of 22 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOpinion 97-20
… members of the company. This requirement, however, does not preclude a company from paying all or a portion of the … the opinion that foreign fire insurance tax moneys may not be expended for illegal purposes or purposes contrary to … having custody of foreign fire insurance tax moneys should not permit such moneys to be expended for a purpose which the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless …
https://www.osc.ny.gov/legal-opinions/opinion-95-14