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Village of Addison – Board Oversight (2024M-8)
… audit or annually audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and … fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former … funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… as Director of Absolute Return Strategies. “Anastasia’s talent and varied financial experience are perfectly suited … as Director of International Derivatives Sales at Bank of America and has held important roles with Lehman …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Both the clerk-treasurer and her deputy were able to perform all cash disbursement functions and have full … ### For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… of England’s investment fund, the Church Commissioners, this week asked the Securities and Exchange Commission (SEC) … will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … other ExxonMobil investors filed a shareholder proposal in December, asking the company to publish an annual …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeDiNapoli Releases Bond Calendar for March and April
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilOpinion 96-2
… "Ad Valorem levy", which determines that the several lots and parcels of land within the library district were … but not including any charge imposed by or on behalf of a city or village (emphasis supplied). Thus, if these … imposed "by" the village ( cf . Crandall Public Library v City of Glens Falls , ____ AD2d ____, 629 NYS2d 100, holding …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Member Contributions
… fiscal years prior. So, contribution rates for April 1, 2026 through March 31, 2027 are based on what you actually earned in all public …
https://www.osc.ny.gov/retirement/members/member-contributionsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top executives … underrepresented racial minorities, companies that fail to disclose their workforce’s racial or ethnic diversity, and companies that refuse to embed diversity in their search for new board directors. …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionU.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfMarion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdfSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfHolley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/holley.pdfSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfOpinion 88-35
… expertise, use of professional judgment, or a high degree of creativity in the performance of the contract (see … services exception is applicable because of the degree of highly specialized skill involved (1980 Opns St … primarily seeking a system design which required a high degree of special skill and (2) that there was an …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 94-2
… the city council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. 80-23, 89 and 3 Opns St … exempt the mayor and members of the city council, while on official business, from paying parking meter fees when … the city council from paying parking meter fees while on official duty. 1980 Opns St Comp No. 80-23, p 9 and 3 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York State … has been sentenced to up to three years in prison for stealing $5 million in City and State funding between 2005 and 2012 – money that was … Queens District Attorney Richard A Brown joined by Comptroller …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently loaned to … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a written …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grants