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State Comptroller DiNapoli Releases Audits
… is the agency’s enforcement unit and conducts construction site inspections to ensure permittees comply with the laws, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal Audits
… 1,000 hours of community service. Town of Fort Edward – Payroll and Leave Accruals (Washington County) Payroll payments were not always accurate and supported and … adopt policies or implement controls to properly segregate payroll duties. Oswego County – Court and Trust Funds …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… prepaid or defeased in SFY 2021-22. Prepayments typically do not reduce the State’s interest costs, and artificially …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and the claims auditor did not help ensure that district funds were used to procure goods and services in a prudent … identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be … of internal controls to account for and safeguard these funds. Auditors found there was no reconciliation performed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Annual IDA Report
… of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller … increases in property values and construction costs have contributed to rising IDA project values, which reached … Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s Office. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… highway, including cutting or removal of trees) HIGHWAY LAW, §187: The cost of maintaining and repairing a town … 1948 p 360, 3 Opns St Comp, 1947 p 88; see also Highway Law, §§140[1],[2],141[1],153), which, under certain … may be charged to the adjacent property owner (see Highway Law, §319). Highway Law, §187, titled "(l)aying out, dividing …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … as depository is because the other bank refused to comply with the town's preferred policy of requiring securities … bank in the town and that one of the town councilmen is a member of that bank's advisory board. You further indicate …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Contract Advisory No. 26
… where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed … competitive bidding is not required by statute, rule or regulation may contain, at the discretion of the department, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mRainbow Rhymes Learning Center (Follow-Up)
… selected State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … auditors work with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… with lower incomes. Housing authorities around the State manage both public housing units and Section 8 housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
This section provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… UPK functionality or content should be directed to payroll@osc.ny.gov . Technical questions should be directed … … To provide agency users with an overview of the new online help tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upk