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DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… research has shown that companies face risks when their corporate policies, practices or products are perceived to be … equity and inclusion policies and practices. His Corporate Governance program has helped increase diversity on corporate boards, advocated for workplace protections against …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… building access accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) The board did not adopt and … not always develop reasonable budgets or use unrestricted funds to benefit district taxpayers. Over the last three … the district appropriated $941,081 more in unrestricted funds than needed because the district also generated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Annual Employer Contributions – Employer Contributions and Rates
… the benefits earned by current and future retirees and are an important asset of the Common Retirement Fund . Your … Invoiced Employer contribution rates are issued in early September for the invoice due approximately 18 months later. The 2026 invoice (current year’s invoice for the payment due …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsComptroller DiNapoli Releases School Audits
… Central School District , Hudson City School District , LaFayette Central School District and the Mount Pleasant … to substantiate employee benefits and salaries. LaFayette Central School District – Reserves (Onondaga … Central School District Hudson City School District LaFayette Central School District and the Mount Pleasant …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0School Tax Relief (STAR) Program (2012-MS-6)
… primary residences. Property owners are eligible for one exemption for a primary residence only. Local assessors … or entities not eligible to receive them. Our tests of one class of potentially ineligible exemptions at 46 sampled … claim a STAR (or similar) exemption in more than one state. Key Recommendations To State Policy Makers: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for … guidelines in the RCM. For the three years ended June 30, 2014, Spotted Zebra reported over $2.5 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… City children between 6 and 21 years of age. The School is certified to provide special education services for up to … years ended June 30, 2011, the School claimed about $26 million in reimbursable expenses for the special education …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Preservation: Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) … determine whether the costs reported by the League for the Handicapped LFH on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Benchmark Family Services, Inc. (BFS) on its Consolidated Fiscal Report (CFR) were properly … covered the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New … services. For the fiscal year ended June 30, 2013, BFS provided Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool special … costs on its CFR for the Preschool Integrated Special Class it operated. Key Finding For the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Ancram – Financial and Capital Planning (Columbia County) … also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer District Charges (Ulster County) The … agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Oversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety … from January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who … intensive level of care than residents in nursing homes. Adult care facility residents are primarily older, need …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesEarly Retirement – Article 14 Benefits
… Example: Retiring with 21 years of credited service and a $60,000 FAS Estimated primary Social Security benefit = … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… the changes to the regulation that affect the record of activities (ROA) process for elected and appointed … Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its … submit a new ROA if the previous ROA is not representative of their work hours. Governing Body Regulation did not …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirements