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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… who is responsible for authorizing the expenditure of funds for the purchase of goods and services. The Treasurer … the risk that purchases were made before ensuring that funds were available, and appropriations could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… the Board with periodic financial reports including balance sheets and budget-to-actual reports. Without status … for the year as well as its cash reserves, fund balance, and outstanding debt at the end of the period. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … have underperformed,” DiNapoli said. “It is important for the state’s climate goals that these funds are used …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two managing partners have made six … the program. For information, visit: http://www.osc.state.ny.us/pension/instate/ For a copy of the September 2014 … the U.S., Europe, Asia, Latin America and the Middle East. With over $220 billion in total assets under management …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … plan should incorporate the board’s decisions about when equipment should be replaced and whether to accumulate … percent of the time for city inmates. In addition, NYSDOL did not receive data from each county in each biweekly data …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… made from this money will be overseen by Graycliff Partners, a new investment partner for the fund and one of 19 … to the In-State Program. Since 2007, three new managing partners have been added to oversee the program’s investments including Graycliff in 2014, Contour Venture Partners in 2011 and DFJ Gotham in 2009. “Graycliff Partners …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companieseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… and Trillium filed their proposal, eBay had just one woman on its board, lagged its peers when it came to board … Cable Entertainment, to its board, making her the second woman to serve as director; March 18: In exchange for a …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. … is being spent appropriately and effectively." Village of Massapequa Park – Claims Audit and Leave Accruals (Nassau … today announced his office completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the … pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, environmental and … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of … properties with elevators and related equipment, the list is incomplete and inaccurate. Auditors found 75 of 85 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) … and approval. Payments were not sufficiently supported for 16 claims totaling $835,152 that the claims auditor … increased costs. Homer Central School District – Criminal History Background Checks (Cayuga County) The district did …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records … AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities … BOARD -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Comptroller DiNapoli Releases School Audits
… services of five providers who received payments totaling $1.2 million. However, the district procured the services of … of next year’s budgetary appropriations averaged about 14.1 percent over the last three years, which is almost three … further exceeded the statutory limit, ranging from 9.4 to 14.2 percent. Furthermore, auditors found that restricted …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Former Fire Co. Treasurer Admits Stealing $24K
… by State Comptroller Thomas P. DiNapoli exposed her crimes. DiNapoli’s office partnered with Ontario County … Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. … by State Comptroller Thomas P DiNapoli exposed her crimes …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Comptroller DiNapoli Statement on New York City Preliminary Budget
… on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s finances are improving. Over $3 … to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget