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Real Estate
… Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 … GCM Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Opinion 92-47
… moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments … moneys may be credited to the general fund and used for any lawful county purpose. You ask whether a county must … surcharge moneys must be retained and used exclusively for the same purposes for which the surcharge moneys may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli Releases Analysis of Revised Executive Budget
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today announced that the … defendant and his co-defendants, treated the allocated money as if it were their own personal pocket change. Those … Attorney's Office. The investigation was conducted by the District Attorney's Detective Bureau and his Economic …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and … rules in place that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The … begin making regular annual contributions to a trust and earn a return on investments, it would potentially save …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Sheet - "Accounts Receivable" and "Internal Balances / Due from Other Funds". ACCOUNTS RECEIVABLE The account … receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government - Generally, Federal funds due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. … he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureCOVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … over half of the funded businesses (54%). Additionally, due to this methodology, several women-owned businesses and …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… funding is received by New York State through grants for a range of purposes, including health care, … transportation, public assistance, education, employment and training, and emergency response and recovery. The … Low Income Home Energy Assistance Program and meals for school children. Additional large grants include Pell Grant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Opinion 2000-5
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund to) -- Highway … to General Municipal Law §6-f. March 30, 2000 Paul T. Kellar, Esq., Town Attorney Town of Gardiner 1 General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 90-36
… bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed "that …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-50
… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Comptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… is scheduled to plead guilty to state charges at 12:30 p.m. in Albany County Court. Appearing in federal court before … outstanding work and collaborative efforts here. This case is the result of interagency cooperation at its best.” … District of New York for their collaboration on this case. “American taxpayers deserve honesty from public …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
It is the agencys responsibility to request to establish a bank account
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Common Retirement Fund is a leader among public pension funds in analyzing the impact of climate change on our … economy. The panel will also look at what other pension funds and investors have done to decarbonize their assets. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. … Determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Panama Central School District – Financial Management (2016M-271)
… 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, … in Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271