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State Comptroller DiNapoli Releases Municipal & School Audits
… to support that fraud claims were filed with the bank to dispute the charges. By not properly auditing claims, the …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Comptroller DiNapoli Releases School Audits
… available. As a result, at the end of 2012-13 fiscal year, the district’s reported unassigned fund balance had … total fund balance for the general fund increased $4.8 million. During the same time frame, the real property tax levy increased by approximately $4.8 million. Westport Central School District – Internal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… supporting infrastructure, including electric power, solar, and water systems though investments in aging …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programComptroller DiNapoli Releases Municipal Audits
… Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale … deficit for 2013 was approximately $249,000. Hughsonville Fire District – Internal Controls Over Cash Disbursements …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Public Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… shale oil and gas producing companies, including Pioneer Natural Resources Co., Hess Corp. and Chesapeake Energy … Resources Co. Oasis Petroleum Inc. PDC Energy Inc. Pioneer Natural Resources Co. SM Energy Co. The Fund will divest … 21 shale oil and gas producing companies including Pioneer Natural Resources Co Hess Corp …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … retirement plan on your membership. Call 866-805-0990 (press 2, then follow the prompts). * PFRS Tier 6 members …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewHortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … to the policy. Perform a thorough audit of purchasing card activity to determine if County policies are being …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGreece Public Library – Information Technology (2017M-130)
Greece Public Library Information Technology 2017M130
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency PILOT Program 2014M291 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementDutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … to serve residents and commercial entities with water and sewer services. The Authority produces, distributes …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … Frankfort in Herkimer County. SANY, which is governed by a seven-member Board, has approximately 1,600 students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsClifton-Fine Central School District – Financial Condition (2017M-297)
… and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background … has approximately 300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $10.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297