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Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… were received. Town officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Troy – Budget Review (B19-5-8)
… Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative … require additional funds. The City’s capital plan for the purchase of equipment and vehicles for the general and refuse … proposed budget and instead will be financed by issuing debt. One of the City’s collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… [read complete report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our … – Network User Accounts (2022M-24), released in August 2022. The audit determined that District officials did not: … District Network User Accounts 2022M24 released in August 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… of Audit The purpose of our audit was to evaluate the City’s financial management and administration of the … period April 1, 2008 through June 13, 2012. Background The City of Dunkirk is located in Chautauqua County and has a … City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have used …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… hard,” DiNapoli said. “Inflation and supply chain issues are continuing to impact the financial world and we expect a … and members can remain confident that their benefits are safe.” The Fund's value reflects retirement and death … traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… “disparate racial impacts” from its employment practices on its hourly workers. As a result of the agreement, DiNapoli … had filed for consideration at Amazon’s annual meeting on May 25. “For Amazon, one of America's largest employers, to prioritize and examine its impacts on racial equity is a major step forward in ensuring equal …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall estimated value in the first quarter of the State Fiscal Year 2018-2019 was $209.2 billion, based … The New York State Common Retirement Funds Fund overall estimated value in the first quarter of …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the resolve, both at home … changing world. Those of us who are working to make the Paris Agreement a reality may take separate avenues, but we …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk … New York State Comptroller Thomas P DiNapoli trustee of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy needs additional federal …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… and long-term approach has weathered previous market ups and downs and remains well-positioned to provide the … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new … To provide agencies with instructions on accessing Garnishment panels and interpreting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsTaxes and Interest
… We pay interest on items that were originally interest bearing such as bank … We pay interest on interest bearing items such as bank accounts utility …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestState Agencies Bulletin No. 422.1
… funds are automatically deposited into the employee's checking or savings account. Agencies cannot use form AC230 , Report of Check … submission. Agencies should notify the employee of actions taken and make the appropriate cancelations or updates to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsFine Fire District – Audit Follow-Up (2023M-81-F)
… why the Board did not implement the recommendations. Until all recommendations are implemented, the Board cannot ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fOpinion 90-51
… access line per month on the customers of every service supplier within such municipality to pay for the costs … telephone system to serve such municipality. The service supplier acts as collection agent of the surcharge for the … surcharge monies remitted to the municipality by a service supplier and other funds dedicated to the payment of "system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-41
… the village board of trustees may determine, on its own motion, to construct the extension wholly at the expense of … statement of a village board's authority, on its own motion, to assess the entire expense of a sewerage system or … the cost wholly against benefited properties on their own motion. Chapter 976 of the Laws of 1973 amended section …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copy of the resolution must be filed with the Office of State Comptroller within ten days of its adoption. This is in … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL … LAW, §142-c; GENERAL MUNICIPAL LAW, §119-o; MUNICIPAL HOME RULE LAW, §10(1): A town may not raise town taxes within … of repair and maintenance of village streets. Municipal Home Rule Law, §10(1)(i) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-98-10