Search
Elmwood Village Charter School – Building Acquisition (2017M-237)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, … site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Unified Court System Bulletin No. UCS-168
… Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) Administration pay … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life-0Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police … Whether a board of fire commissioners in its discretion may provide that …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Preferred Source Contracting
… benefit corporations are required to purchase approved products and services from preferred sources. Purchases from … over $50,000, and for maintaining, on behalf of the New York State Procurement Council (Procurement Council), a … to commodities, most of which are administered by the New York State Industries for the Disabled (NYSID), a …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOpinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … building code or other similar requirements. This is in reply to your letter concerning a proposed lease of fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureKortright Rural Fire District – Financial Activities (2022M-51)
… worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Town of Wright – Financial Operations (2014M-277)
… not ensure that purchases were at the best price and that all disbursements were for proper Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… 5LINX, a telecommunications company located in Rochester, has … New York State’s Common Retirement Fund. 5LINX has gone on to experience significant growth and business success … in the United States and Canada. The company provides a range of telecommunications and other services for …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… information on its readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and … we will carefully review these companies and may restrict investments in those that do not have viable plans to adapt.” … largest public pension funds in the United States, with assets of $272.1 billion as of March 31, 2022. The Fund holds …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesDiNapoli: Molson Coors Agrees to Disclose Political Spending
… The New York State Common Retirement Fund (Fund) has reached an agreement with … the public with respect to an election or referendum. NYS Common Retirement Fund’s Political Spending and Lobbying … Corp., Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… rate of return will remain at 5.9%. DiNapoli has been a leader in the trend of public pension funds lowering their …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Comptroller DiNapoli Releases Municipal Audits
… partially implemented, and one was not applicable. City of Rome – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase … plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Town of McDonough – Financial Operations (2017M-120)
Town of McDonough Financial Operations 2017M120
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial … Agencies and the projects that receive tax breaks with new reforms now signed into law. “These measures build upon … Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and accountability …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is … THLDC Board of Directors Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed criteria. Section 6.A - Quick Contracting–Commodity, Printing, Miscellaneous Services … Quick Contracting is intended to significantly lessen the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overview