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Nyack Union Free School District – Reserve Funds (2014M-185)

… seven-member Board of Education and operates five schools with approximately 2,950 students. Budgeted appropriations … are funded at appropriate levels and in accordance with statutory requirements and Board policy. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background The Remsenburg-Speonk Union … over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Morristown Central School District – Claims Audit Process (2016M-257)

… School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257

East Greenbush Central School District – Claims Processing (2015M-302)

… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302

Town of Stuyvesant – Procurement (2017M-54)

… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

West Hempstead Water District – Life Insurance (2016M-393)

… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …

https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393

Cortland County Industrial Development Agency – Project Management (2015M-303)

… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … corporation created in 1974 by the State Legislature to benefit Cortland County and its residents. The Agency is … and for managing the assistance and incentives provided to the firms or businesses in the tax exemption program. Key …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project

RFP#0008 – Audit of OSC Internal Controls

… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …

https://www.osc.ny.gov/procurement/rfp0008

New York State Common Retirement Fund

The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System

https://www.osc.ny.gov/common-retirement-fund

About Employer Contribution Rates – What Every Employer Should Know

… What every employer should know about NYSLRS what it means to participate as an employer …

https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates

DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion

… Authority (MTA) has made significant progress in repairing and modernizing the regional transit system, but a great deal … New Yorkers rely on the MTA transit system and while it is in far better condition than it was 30 years ago, much more … Transportation Authority has made significant progress in repairing and modernizing the regional transit system but …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billion

Opinion 95-12

… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You ask … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …

https://www.osc.ny.gov/legal-opinions/opinion-95-12

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project Approval … General Municipal Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits

Selected State Agencies’ Roles in Financial Literacy

… Objectives To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial …

https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacy

XVI.3.E The Reporting Entity – XVI. Financial Reporting

… Preparation: BACKGROUND New York State is involved in providing a full range of services to its citizens. Many … various State agencies, whose activities are accounted for in numerous funds. Such agencies are logically part of the … activities and financial transactions are accounted for in separate, independent accounting and reporting systems and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entity

Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez

… a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez is … with one count of Grand Larceny in the Third Degree, a class D felony; Mendez was indicted for three additional … Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in …

https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-alberto

Drug Management and Disposal

… ways to improve the efficacy of the Department’s voluntary initiatives. This audit covers the period January 1, 2015 … it mandated to do so. The Department has engaged in other initiatives, beyond those mandated, to promote proper drug … to be optimal. To improve the efficacy of its voluntary initiatives for the proper collection and disposal of drugs …

https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposal