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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of … $33 million. Key Findings The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who … provide a reasonable explanation for 47 missing receipts. Utility customer accounts and payments were adjusted and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Fire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… billion higher than the first quarter of 2024, according to the monthly State Cash Report released by New York State … impact of tariffs and federal policy changes that have yet to be fully realized.” Personal income tax (PIT) receipts … collections from the settlement of the 2024 tax year. Year-to-date consumption and use tax collections totaled $5.8 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… State tax receipts totaled $58.4 billion through the first half of State Fiscal Year (SFY) 2022-23, exceeding the latest … Update by $2.4 billion, according to the September State Cash Report released by State Comptroller Thomas P. … State tax receipts totaled $584 billion through the first …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionBackground Checks at Municipal Youth Programs (2012-MS-5)
… complete report - pdf] We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether municipalities helped create a safe … sponsored youth programs for the period January 1, 2010, to May 18, 2012. Background Background checks are currently …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5DiNapoli Releases Bond Calendar for Third Quarter
… time. The anticipated sales in the third quarter compare to past planned sales of $4.99 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Third Quarter
… The anticipated sales in the third quarter compare to past planned sales of $2.45 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 billion during the third … was created by gubernatorial executive order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the end of the … that their benefits are safe.” The Fund's value reflects retirement and death benefits of $3.745 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterState Comptroller DiNapoli Releases Audits
… Auditors also identified providers in the Medicaid program who were charged with or found guilty of crimes that … an employee’s official station in calendar years 2013 and 2014, costing the state more than $38,000 in … to commute between his residence and his main work location. DOH could have avoided these costs if officials had …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… system requiring buckets in the halls to collect leaked water. In addition, district officials did not create …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-12625-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… creditable service, you will receive a pension benefit of 2 percent of your FAE per year of creditable service. You … retirement with the Office of the State Comptroller 15 – 90 days before your date of retirement. For information …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Comptroller DiNapoli Releases School Audits
… a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Department’s … (Committee). Key Findings The Committee and Board have not established effective internal controls over the … reconciliations are not performed and Committee members do not review monthly reports provided by the Director for …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and