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State Comptroller DiNapoli Releases School Audits
… – Information Technology (Albany County) The board and district officials did not ensure the information technology (IT) assets and data were safeguarded. Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors determined officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling $224,683. We also … totaled $31,269. In total, we examined $1,293,461 of the College’s travel payments. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… saved more than $300,000 in special education costs over a two-year period, according to an audit issued today by New … of Cooperative Educational Services discontinued operating two special education service classes housed in Unadilla …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationBaldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … deceased per various government records. We also found a subsidy paid to one household after the adopted person had … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 … we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and properly managed reserve funds
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state … would reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… In 2016 and 2017, SED sent memos to school districts, charter schools and Boards of Cooperative Educational … in reporting. The districts examined were Albany City School District (Albany Co.); Amsterdam City School District (Montgomery); Haldey-Luzerne …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary as employee of … Law, §806[1]). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State … by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a … half of total earnings in New York, as shown in Figure 2. FIGURE 2 – Earnings in New York by Industry, First Quarter …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… resources, including $15.2 billion in federal assistance and $17.3 billion from tax and other policy actions. “The … It is essential that additional resources are used for critical infrastructure projects to reduce debt issued … than $15 billion over the Financial Plan period. Total school aid is projected to reach $31.4 billion in SFY …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesOpinion 95-25
… State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-95-25