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Rhinecliff Fire District – Board Oversight (2024M-154)
Determine whether the Rhinecliff Fire District District Board of Fire Commissioners Board provided adequate oversight of District financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Kent – Procurement and Information Technology (2017M-85)
… use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, social networking and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, … Manhattan and into Brooklyn and Queens. New York City is attracting tech firms because of its unmatched quality of … as a global center for innovation and my administration is committed to leveraging all of our resources effectively …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli Releases Profile of New York's Small Business Owners
… The Fund also invests in Pursuit, which underwrites loans to small businesses in New York. Pursuit has made 1,227 loans totaling $462 million to businesses in all 62 counties. … former active-duty members, can access small business loans. Pursuit has a goal of making at least 25% of its loans …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before receiving tax credits. The … Determine whether firms that were issued a Certificate of Tax Credit met the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … and properly filed the 2019 through 2024 AFRs in a timely manner, which provide the Board, taxpayers, the Office … next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … of New York’s Local Bridges in Poor Condition In 2023, 10% of local bridges were rated in poor condition, down from … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesDiNapoli: State Pension Fund Value $194.3 Billion
… ended on March 31, 2020, reflecting a slight decrease as a result of the COVID-19 pandemic. The Fund ended its fiscal … ended on March 31 2020 reflecting a slight decrease as a result of the COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli: MTA Budget Gaps Return
… has been across the MTA’s various systems — Long Island Rail Road is closest to pre-pandemic levels, but weekday …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State … Fund investments returned an estimated 2.44% for the quarter and 12.50% for the first nine months of the fiscal … "The state pension fund continued to grow over the third quarter,” DiNapoli said. “Drops in the stock market, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterHannibal Fire Company – Misappropriation of Funds (2023M-59)
… also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… pursuant to State Finance Law §102. Assessments 31101 Yes Business Annual assessments collected from regulated businesses (e.g. Banks, Insurance). 31111 Yes Public Utilities Annual assessments collected from … HCRA Resources Fund pursuant to Public Health Law. 31131 Yes Other Assessments Any assessments collected by a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsClimate Action Plan 2019
This report delineates the CRF’s next level of climate related assessment, investment, engagement and advocacy work.
https://www.osc.ny.gov/files/reports/special-topics/pdf/climate-action-plan-2019.pdfComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
The New York State Common Retirement Fund is a leader among public pension funds that are investing to build a low carbon economy and urging corporations to tackle climate risk
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-state