Search
Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Village of Weedsport – Financial Management (2025M-76)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76City of Ithaca – Records and Reports (2025M-114)
… million. Audit Summary Although transactions recorded in the accounting records and reports we reviewed were … not recorded) and timely accounting records and reports. In addition, we determined the City Controller’s (Controller) … (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law (Law) …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… with adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s … the adjusted bank balances to book balances recorded in the central accounting system. In addition, the budget status reports did not contain all …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… department fees reviewed totaling $73,732, 18 were not in accordance with the board’s fee structure, and 16 were not deposited in a timely manner. Of the 463 recreation department fees reviewed totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… have focused on increasing sunlight on political spending. In the current climate, with our democracy itself under … to question whether any spending on political causes is in shareholders’ interests. I commend Hanesbrands for taking … organizations that could be used for electoral purposes in an annual report. In response to the agreement, the Fund …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyShareholders Cheer Lowe's New Green Energy Initiatives
… Common Asset Management had communicated with the company in preparation for a possible shareholder proposal seeking … poses challenges throughout the marketplace and businesses in every sector need to take steps that reduce their … to explore clean energy investments for its stores in addition to its robust energy efficiency program," said …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… at companies that have no women on their boards. In situations where a company has just one woman on its … companies to formally include gender and racial diversity in their considerations of board candidates. "It is … those companies that have agreed to improve their policies in an effort to diversify their boards." The Fund holds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … Transparency is crucial and so is accountability. In a starkly divided country, companies need to answer … records show FirstEnergy, which serves 6 million customers in seven states, has contributed at least $4.5 million in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… District and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, … amounts were not used as presented to the taxpayers in the annual budgets. In addition, the district did not remove unnecessary funds …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… of those addressing it. Andrew will be a great asset in sourcing investment opportunities in the growing lower carbon global economy.” Investors who fail to take advantage of the growth in climate investing may miss out on a chance to strengthen …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCUNY Bulletin No. CU-456
… described below Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Program provides for Executive … salary ( not including any additional salary factors) in effect on 10/01/12. In order to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeVI.3.A Overview – VI. Budgets
… for the movement of authority must be specifically stated in the budget bill language or some other State statute. … 1, 2015, all appropriations will be 100% segregated. In some instances, a portion of the budgeted appropriation amount will be set aside in a reserve segregation where no spending can occur. During …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … performed or identify cash receipts and payroll issues. In addition, the Supervisor did not prepare and file the 2022 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Determining the Ex-spouse’s Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may … pension was established by the State Court of Appeals in Majauskas v. Majauskas . This formula provides an … during the marriage. The Majauskas Formula The first step in the Majauskas formula determines what percentage of the …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-sharePopulation Data, Resources and Publications
… Publications 2020 Census: Municipal Population Shifts in New York State November 2021 - This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive … of growth among all states nationwide. Gains or losses in population cause a shift in the local tax base, drive …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… as a whole, rather than the needs of its component parts. In this way STIP can be compared with a money market fund, … not needed for day-to-day activities or to make payments in the money market fund. Although state funds are pooled in the STIP, separate accounting records are maintained to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTuition Assistance Program – New York College of Health Professions
… of Health Professions (College of Health) was established in 1981 as the New Center for Holistic Health Education and … Research. The school operates five locations – a campus in Syosset, Long Island; three locations in Manhattan; and one in China. College of Health offers …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Background ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of … programs to 213 children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manual