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Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… loan program, including monitoring the use of the loans and enforcing repayment of the loans in accordance with agreements. Background The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Agencies Bulletin No. 2237
… employee information related to that specific check only. Only employees who received pay, in addition to unfilled … mailbox during this timeframe. Please include the bulletin number in the subject line. In the body, please provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsArea #9 – Wireless Network – Information Technology Governance
… often used as extensions of wired networks, even minor IT security weaknesses on wireless networks can expose internal … a wireless environment requires certain additional security precautions to prevent unauthorized access and … Although wireless environments and their related security systems can be quite complex, local government and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… today announced that the New York State Common Retirement Fund (Fund) reached a record estimated value of $183.5 billion as … close of the state fiscal year on March 31, 2015. “The Fund performed well over the past year despite the challenges … today announced that the New York State Common Retirement Fund reached a record estimated value of $1835 billion …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … that their pension benefits are safe.” The Fund's value reflects retirement and death benefits of $4.2 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterThe Ex-spouse’s Payments – Divorce and Your Benefits
… pension until the retroactive payment is satisfied in full. If the DRO requires retroactive payment, but does not …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments2022 Virtual Lunar New Year Celebration
… Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with … tirelessly to better their communities and the State of New York. This year’s honorees included Kevin Kim, … Retail, Wholesale & Department Store Union About Lunar New Year Lunar New Year, or Chinese New Year, is an annual …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… that is expected to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceUser Access Controls Over Selected System Applications (Follow-Up)
… York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community … clinical applications after they had transferred to new jobs that did not require that access. Key Finding Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Access Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … It is unacceptable that we still don’t know just how many nursing home residents died. Besides not being prepared, … to do a better job of caring for and protecting vulnerable people, including nursing home residents. This is just the …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceSelect Financial Management Practices
… the Albany Port District Commission’s (Commission) capital planning process and collection and reporting of delinquent … $260,524. In addition, the Commission provided its capital planning spending figures in three capital plan reports - the … of time. Key Findings We found the Commission’s capital planning and delinquent accounts receivable collection …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the first … growth was below the pre-pandemic average of 3.5%. “Local sales tax collections grew in the first quarter compared to … the challenging headwinds we face.” New York City’s sales tax collections totaled over $2.6 billion in the first …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterState Comptroller DiNapoli Releases School Audits
… District and the Yorktown Central School District . "In an era of limited resources and increased accountability, … the source, date, amount and purpose of collections. In addition, the board did not appoint a faculty auditor to … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, according to a report released … New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual … in its operations and supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in … the risks that can damage long-term value.” As trustee of the $176.8 billion New York Common Retirement Fund, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsState Comptroller DiNapoli Releases School District Audits
… The district did not claim any Medicaid reimbursements to which it was entitled, because officials believed it was not cost-effective to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits