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Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… did not adequately monitor the work of the accounting firm with which the Board contracted to assist the Supervisor … Key Recommendations Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, … accounting records and the annual financial report agree. Annually audit the Supervisor’s books and records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… properly audit claims? Audit Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective … the 60 claims totaling $163,940 we reviewed. Except for minor issues we discussed with District officials, the claims were mathematically correct, supported and for a valid District purpose. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Planning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] Personal … Multiyear Financial Planning Local Government Management Guides Multiyear Financial Planning [pdf] Reserve Funds [pdf] … Multiyear Capital Planning Local Government Management Guides Multiyear Capital Planning [pdf] Capital Assets [pdf] …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOpinion 91-9
… FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in … mayor, comptroller, corporation counsel, president of the common council, and the city engineer (SCCL, §71), must … 5-520[4], which authorize counties, towns and villages, respectively, to establish contingency funds). The …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Herkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… to raise fares and tolls faster than planned to improve a system that has deteriorated sharply in recent years, … the first half of 2017 and was on pace for the worst year in 17 years, largely as a result of an increase in … one-third of the subway fleet is now more than 30 years old and about 40 percent of the signals in the system are …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal … to prevent oil spills and other hazardous accidents on New York’s railways and require oil transporters to carry … State Comptroller Thomas P DiNapoli in a letter released today called on the US Department of Transportation and the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersXI.12.B Contract Assignments – XI. Procurement and Contract Management
… procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a … doing business with New York State may attempt to transfer their rights, obligations, and liabilities under a … may waive prior written consent when the reason for the transfer is due to a reorganization, merger or consolidation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… State Comptroller Thomas P. DiNapoli today urged Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better Life Experience (ABLE) program, a savings and investment tool … State Comptroller Thomas P DiNapoli today urged Congress to increase the eligibility age from 26 to 46 for individuals …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… in 2018 and members were appointed in March 2018. It is comprised of investment, financial, environmental, energy … sustainable assets and climate solutions, and establishing minimum standards to prioritize engagement and possible … that setting minimum standards could guide decisions on what securities to sell and help avoid investment managers …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal Audits
… assets. Auditors determined the district could have saved $3,800 if it had purchased propane at state contract prices. … totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate oversight of golf course collections. Auditors also found the park manager …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements totaling $297,853 … appropriateness. Town of Plattekill – Information Technology (IT) (Ulster County) The board and supervisor … of the IT vendor’s compliance with the consulting agreement. Arkport Hose Company No. 1, Inc. – Treasurer …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1