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State Comptroller DiNapoli Releases Municipal & School Audits
… seven employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were underpaid a total of $157. Lindenhurst Union Free School District – … did not follow county policies. Although prior approval is required by the county’s purchase card policy, 238 online …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Dutchess … various department officials responsible for overseeing the contracts approved claims totaling approximately $4.5 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … information readily available to the public. By being open, providing information and keeping public records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Oversight of the Nourish New York Program (Follow-Up)
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, … effectively together to determine if products purchased with Nourish NY funds were eligible New York food products. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Agencies Bulletin No. 2361
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose direct deposit is reversed due to an overpayment, who request a Check Exchange, or who … The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior population growing, the state must … thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging … With federal funding less predictable and New Yorks senior population growing the state must ensure …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsNational Investors Call for Workplace Disability Inclusion
… to the joint statement included New York City Comptroller Scott Stringer, Illinois State Treasurer Michael Frerichs, the California State Teachers Retirement …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionComptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… tuition and fees (e.g., due to out-of-pocket payments; withdrawal from classes; or tuition covered by other sources, … as out-of-state or out-of-country addresses and/or lengthy time lapses from the date the refund was identified to the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… New York State Comptroller Thomas P. DiNapoli today released a report … increase in city funding but no contribution from New York State. The MTA expects federal funding to continue at current … For a copy of the report, click here: http://www.osc.state.ny.us/osdc/rpt10-2015.pd …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseComptroller DiNapoli Releases Municipal Audits
… officials need to improve internal controls to ensure water, sewer and electric user charges are properly billed, … not segregated. Also, customer account adjustments are not independently approved and the computerized billing system does not provide an audit log to show adjustments that have …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3New York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 years of … New Yorks 529 College Savings Program the popular college savings investment tool is marking 20 years of …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and other problems … Newburgh are the latest signs of the need to spend more on water delivery systems. The Executive Budget for State … which is likely coming from undetected deterioration, breaks or other malfunctions in the water distribution …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2024
The New York State Common Retirement Fund is one of the largest public pension funds in the nation with invested assets valued at $249.5 billion in assets (as of March 31, 2023) held in trust for the more than one million members and beneficiaries of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2024.pdfEssential Policy Elements – Travel and Conference Expense Management
… typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car expenses, and expenses for meals or a per diem meal … their home or work site. General maximum reimbursement rates for various types of travel expenses, including a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… York state have been able to deposit $20 million in these banks that will help them serve residents and businesses in … and consumer friendly neighborhood financial services are key to promoting personal savings and encouraging local … to their banking needs, while also reducing their reliance on more expensive financial services. I want to thank Spring …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesOpinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 89-35
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the town, but may authorize its chief fiscal officer or officer having custody of town moneys to temporarily … of separate appropriation accounts, preventing funds or appropriation accounts from being overdrawn and, with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35