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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… pandemic relief aid to local governments and school districts likely helped employment numbers recover some in … pandemic enabling them to restore full-time staffing to near pre-pandemic levels in 2022. Despite this, overall employment was still below 2009 levels. School districts were the largest local government employer in 2022, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: Former Clerk Padded Her Pay With Town Funds
… Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll … Green after an investigation and audit found that she paid herself thousands of dollars in unauthorized payroll …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Did the Arkport Joint Fire District District Treasurer record and report receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Facility Planning Bureau Project Review (Follow-Up)
… Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … and approving plans and specifications for all capital construction projects involving these facilities, based on … from the Department for a project before commencing construction. Our initial audit report, covering the period …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… nationally. Another employee ownership structure is the Worker Cooperative, which are businesses 100% owned and … Trust is a profit-sharing plan that increases employee compensation by distributing company profits directly to …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… to publicly report on the company’s efforts to prevent harassment and discrimination in the workplace following a … workforce management,” DiNapoli said. “Workplace abuse, harassment and discrimination can result in substantial costs … have sent a loud and clear message to Wells Fargo that harassment and discrimination have no business in the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… prevent overlapping enrollment periods, including: Force Closure processing weaknesses, NYSOH flaws with assigning …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Route 7 Construction Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents … 3,987,671 Inventories 182,821 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 … revenue 4,250,430 6,273,045 250,000 11,000 10,748,475 Total liabilities 7,753,184 6,428,389 440,548 1,115,632 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Read the Fine Print on Your New Gift Card
… DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees and … spend their new gift cards in a timely manner, otherwise the money could eventually get turned over to the Office of Unclaimed Funds. “After the holiday season …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardOversight of Juvenile Justice Facilities (Follow-Up)
… Oversight of Juvenile Justice Facilities (Report 2022-S-13 ). About the Program The Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… Statement on New York City’s Preliminary Budget (Jan. 28, 2026) State Comptroller DiNapoli Statement on New York City Budget (Jan. 16, 2026) …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… investments. Although businesses/firms indicate on their application the intended capital investment, they are not … and define applicable criteria to ensure consistent application. Ensure that GCIDA officials consistently use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… percent above the national average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than the national average of 7.5 percent. Nevada was the highest at nearly 11 percent. … paying bills on time and checking your interest rates will go a long way toward managing your credit." In 2017, there …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… we identified and advise providers to report accurate claim information when billing Medicaid for E/M services …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general … did not review the treasurer’s records or bank statements for the majority of the audit period. The treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Pension Payment Calendar
… Pension payments are deposited or mailed monthly. Direct Deposit (indicated by … your bank account on the last business day of each month and available to you immediately. Keep your banking … . It’s the fastest way to update your account number and routing information if you change financial institutions …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Purpose To determine if CVS Health invoiced and remitted commercial rebate revenue … in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … request and review bank statements and canceled check images, comparing them with invoices and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025