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Town of Spencer – Disbursements (2025M-35)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… appropriate solutions where state and federal aid can be best spent. Report Disruption to Special Education Services: …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… was 12.1% below 2019 levels. The Southern Tier fared the best but was still 3.6% below. Since 2021, six private higher …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsState Comptroller DiNapoli Releases Municipal & School Audits
… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… to award the custodial services contracts – was in its best interest and did not follow guidelines and submit a …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… "New York State's pension fund is one of the strongest and best funded in the country and protects the retirement … Board guidelines. The Fund was ranked one of the nation's best-funded pension plans in 2018, according to Pew … downs. The Fund is widely regarded as one of the nation's best-managed and best-funded pension plans. …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… instruments and has consistently been ranked as one of the best managed and best-funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsMidway Fire District – Claims Auditing (2025M-143)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Sayville Fire District – Claims Audit (2026M-18)
… tax dollars are spent properly, efficiently and in the best interests of taxpayers. Auditing claims also helps the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18Ischua Fire District – Claims Auditing and Annual Financial Reports (2026M-47)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/08/14/ischua-fire-district-claims-auditing-and-annual-financial-reports-2026m-47Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Make sure you have adequate information to determine the best course of action. After eliminating inadequate records …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… that empower mission-driven banks to do what they do best: support local economies and expand access to capital. … Distributing these critical resources to the institutions best positioned to deploy them will help increase …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicPlanning
… goals better than you do. After all, you should have the best understanding of where you are and what you would like … certified? What is their experience? Do they have your best interest in mind? Ask for references — ask your friends: …
https://www.osc.ny.gov/retirement/members/planningFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfNational Investors Call for Workplace Disability Inclusion
… of Americans with disabilities." When companies adopt best practices for hiring people with disabilities, they …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionOpinion 94-18
… take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… grow if you don’t pay more than the interest charges. It’s best to pay the costs up front or you will find yourself in a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careSubway Wait Assessment
… Findings The MTA has stated that “wait assessment” is the best way to measure customer experience with respect to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessment