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Comptroller DiNapoli Releases School Audits

… and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) District employees only used leave time to which they were entitled and unused leave payouts were generally made in accordance with …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-audits

Low Income Home Energy Assistance Program – Federal Funding and New York

… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, … (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program

DiNapoli Releases Analysis of Federal Funding for New York City

… jeopardize at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating … 2026, excluding COVID funds. The Department of Education (DOE) receives more federal funding than any single city … an average of 146,189 family assistance recipients in FY 2024, and nearly 44% of the planned costs for family shelter …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-city

Accounts Payable Advisory No. 57

… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a … agencies should ensure they select the correct Vendor ID of the vendor that provided the goods or services. The …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-id

Becoming a Participating Employer – What Every Employer Should Know

… benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster of … a police officer or paid firefighter must participate in the Police and Fire Retirement System (PFRS). … and service to us. Once an employer becomes a participant in NYSLRS, by law, that employer can never terminate its …

https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employer

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… in a timely manner. Implement compensating controls to reduce the risks associated with the lack of segregation of …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Town of Alden – Town Supervisor (2024M-105)

… not: Always record collections in a timely manner during 2023, with an average of 40 days between the collection date … As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by over … balance totaling over $4 million or 134 percent of the 2023 budget appropriations for those funds. In addition, the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future

… New York State Common Retirement Fund, the third largest public pension plan in the United States. To protect the … employers, the Fund manages a diversified portfolio of public and private equities, fixed income, real estate and …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

Opinion 96-13

… This opinion represents the views of the Office of the State Comptroller at the time … (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL … may simultaneously participate in, and receive benefits from, a service award program for volunteer ambulance workers …

https://www.osc.ny.gov/legal-opinions/opinion-96-13

Opinion 95-25

… aid has not been apportioned and paid pursuant to the express terms of section 54 of the State Finance Law. … fiscal year because the aid is not payable pursuant to the express provisions of section 54. Chapter 53, however, … equivalent of, the aid previously paid pursuant to the express terms of section 54. Therefore, in our view, the …

https://www.osc.ny.gov/legal-opinions/opinion-95-25

DiNapoli: Oversight of Supportive Housing Falls Short

… although such funds are “required,” as prescribed by OMH’s public 2015 Supported Housing Guidelines: Questions & …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-short

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85

DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies

… facing these agencies is warranted. These reports and my new monitoring tool are meant to provide information and …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agencies

State Comptroller DiNapoli Releases Audits

… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme

… public services and capital improvements in New York City, was sentenced to one to three years in state prison. A … including NYC DOI and two federal agencies, exposed the theft of approximately $300,000 in public funds provided … are misusing public funds and ensure that anyone who abuses their position or compromises public trust is held …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executive

Implementation of Train Service to Grand Central Madison

… Objective To determine whether the Long Island Rail Road (LIRR) … as availability of equipment and crew, scheduled track work and infrastructure, union guidelines, and customer … did not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison