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DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A … Basically a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimFood Safety Monitoring (Follow-Up)
… monitors the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the … of both existing and new establishments preparing food prior to obtaining the required inspection as a result. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Regional Market Authority Internal Controls Over Selected Financial Operations 2015M235 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances … fund. Ensure bank reconciliations were accurate, timely, and properly reviewed. As a result, we found three …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Leicester – Financial Management (2025M-2)
… to fund the entire 2024 budgeted appropriations. Also, the water fund had a deficit fund balance of $80,597. We project … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior to payment and ensure that each bill has appropriate supporting documentation. Maintain detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of … said. “A number of factors, many of them out of the city’s control, will affect future growth in the construction … the nation and 4.4% of the national total. New York state’s construction employment remains 4% (16,300 jobs) below its …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 92-7
… discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax … associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign … and his or her family. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend foreign …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 95-11
… Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m; CIVIL SERVICE LAW, §§64, 65: An individual appointed either temporarily or provisionally pursuant to the Civil Service Law as head of a village police department is … either provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Agencies Bulletin No. 1630
… Overtime - 16HR RH2 - Retro Hospital Duty OT - 16HR 16S 16 HR Straight OMH/OPWDD R6S - Retro 16HR Straight Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceState Comptroller DiNapoli Releases Audits
… done. State Education Department (SED): Buffalo Hearing & Speech Center Inc. – Compliance with the Reimbursable Cost … half mile of 1WTC at a cost of $15.9 million, despite the fact that 1WTC was not fully occupied at the time. During a …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , Chittenango … Charter School , Westminster Community Charter School and the Whitesville Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… New York State Comptroller Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which … disabilities of the help they need. His guilty plea today stands as a warning for those who attempt to cheat …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-court