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State Comptroller DiNapoli Releases Audits
… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved … which energy services are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTioga County – Social Service Contracts (2023M-162)
… for four months. Officials did not ensure a contract price reduction was in accordance with contract terms, … to ensure performance measures are met. Negotiate price reductions based on current contract terms. County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… York City’s child care services for those under the age of five, including the demand for these programs and current measures of success, and found there are opportunities to utilize … and direct expansion efforts based on the greatest need. “The rising cost of child care, especially for children …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical … deliver quality care,” DiNapoli said. “Regular and routine inspections of these facilities, and correcting problems, … staffing, call bells not functioning, no clear emergency shelter plans or the presence of mold, mice or bed bugs. …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOrdinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitEscalation – Article 14 Benefits
… or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either … equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. However, a benefit … following the date you complete or would have completed 25 years of service credit. If you begin collecting your …
https://www.osc.ny.gov/retirement/publications/1644/escalationTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… from those business that fall short of performance goals in compliance with TCIDA’s recapture policy. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Berne – Board Oversight (2021M-77)
… reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, timely, and properly … variances between the accounting records and the bank records ranging from about ($135,800) to $31,600. Audit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Charter School of Educational Excellence – Information Technology (2023M-174)
… (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan. Key Findings The Board and officials … Board and officials secured student data to help protect it from unauthorized access and developed and adopted a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174State Comptroller DiNapoli Releases Audits
… claims; CVS Caremark did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsCity of Dunkirk – Budget Review (B25-1-8)
… budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; … and expenditure projections. The City’s most recent Annual Financial Report was submitted to the Office of the … information to monitor the City’s finances and make informed decisions. Prior to adopting the 2026 budget, ensure …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8CUNY Bulletin No. CU-561
To provide agency instructions for processing the December 2016 Uniform Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-561-december-2016-uniform-allowance-paymentXIV.5 Employee Award Programs – XIV. Special Procedures
… guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: New York City's Budget Outlook Improves
… cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in the … Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Comptroller DiNapoli Releases Municipal & School Audits
… funds and did not have adequate documentation to support how the funds were used or that the appropriate tax base was …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsPreston Fire District – Board Oversight (2025M-87)
… records and ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted … the District Treasurer’s (Treasurer) records Ensure the AFRs were filed in a timely manner Because the Board did not … Board does not perform an annual audit or ensure that the AFRs are filed, transparency is diminished and the Board, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87