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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … identified. The MTA should make these revisions before it releases its 2025-2029 capital plan because they may affect … recovery of operating revenue. While the MTA acknowledges new funding gaps beginning in 2027, these are likely …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planVillage of Addison – Payroll (2024M-12)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 97-19
… who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the … conflict of interest in the fire district's contract with the agency. You note that the treasurer receives no … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county supervisor would not have a prohibited interest … appear to be relevant here. General Municipal Law, §802(1)(h) provides that an interest is not prohibited in …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Public Safety – 2022 Financial Condition Report
… Murder (up 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent … percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… In addition, Nassau County received $375,914 more than it should have. These funds should have been paid to the City …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 91-59
… to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The … benevolent association has been created by special act of the State Legislature and is authorized to receive … in the manner prescribed by the special act (see 1991 Opns St Comp No. 91-29, p 84; 1989 Opns St Comp No. 89-11, p 23; …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… than 13 months after being cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsSUNY Bulletin No. SU-255
… Purpose To provide SUNY agencies with instructions on how to update a … campus is required to update the Retirement Plans page to change the Benefit Plan based on the agency’s review of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today urged Aetna Inc. … 15 at the Fortune 500 company’s annual meeting. DiNapoli is trustee of the New York State Common Retirement Fund, … vote in support of the Fund’s request: 2015 Dean Foods Delta Air Lines Eastman Chemical H&R Block Marathon Oil U.S. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingState Agencies Bulletin No. 2186
… a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier … are effective in Administration paychecks dated January 3, 2024, and Institution paychecks dated January 11, 2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andLinkNYC Program Revenues and Monitoring (Follow-Up)
… of implementation of the 18 recommendations included in our initial audit report, LinkNYC Program Revenues and … core of New York City government, working with City agencies and entities, delivering technology, evaluating … Agreement (Agreement) with a consortium of technology, media, and connectivity providers (Consortium) to develop and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… larceny in the second degree, a class C felony, in Albany County Court. Miller is alleged to have stolen over $162,000 … before Supreme Court Justice Thomas Breslin in Albany County Court, where she entered a plea of not guilty. The … was conducted by the Comptroller's Division of Investigations, with assistance from Investigator Dennis …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance … OSC will be closing June 2017 . SFS will inform all users when the system is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), has filed … or through litigation. Beyond the pain and suffering they cause, the proposals note that civil rights violations within … to 2,500 allegedly injured employees to be $930 million. News reports have detailed alleged sexual abuse, …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discrimination