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State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… $210.5 billion in assets under management as of March 31, 2019. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, have agreed to conduct assessments of human rights risks related to labor standards in their operations and supply chains. The companies also … and accountability surrounding workers’ rights will result in stronger companies and help safeguard the Common …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… the New York State Common Retirement Fund Prior Reviews 2019 Report 2016 Report 2013 Report Background on New York …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a … in the coming weeks.” Prior Analysis and Statements on the New York City Budget Review of the Financial Plan of the City of New York (December 2025) New York State Comptroller DiNapoli … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetMidway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors … Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must … to help ensure financial accountability, prevent the misuse of department funds, maintain compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Windsor Central School District – Cafeteria Operations (2016M-130)
… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … on the general fund to support operations by becoming a federally funded Summer Food Service Program provider and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Village of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three elected Trustees, the elected Mayor and elected Deputy …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Croghan – Financial Management (2014M-340)
… management practices for the period January 1, 2013 through May 31, 2014. Background The Town of Croghan is … management practices for the period January 1 2013 through May 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Fort Ann Central School District - Fund Balance Management (2018M-119)
… Audit Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the … in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Clinton County - Separation Payments (2018M-44)
… overpayments and take appropriate action to recover those funds and reimburse identified underpayments. County …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Clarkson - Justice Court Operations (2018M-57)
… Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and timely recorded and deposited. Court personnel did not properly enforce pending tickets. As … the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly record …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Village of Palmyra - Financial Management (2019M-94)
… managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds … policy. The Board did not audit the Clerk-Treasurer’s records and reports or identify and address improper … practices that resulted in inaccurate accounting records and reports. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Opinion 91-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subdivision regulations adopted pursuant to Article 7 of the Village Law may be used to finance additional facilities …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5DiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… nearly $80,000 in funds from pension payments made by the New York State and Local Retirement System (NYSLRS) to … who had passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge Geoffrey Prime on charges of Grand Larceny in the Second Degree (a C felony) and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherOpinion 2007-5
… to the contrary (see 1980 Ops St Comp No. 80-551), those are the only circumstances when a resolution by a county for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5