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Opinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Shareholders Cheer Lowe's New Green Energy Initiatives
… the energy efficiency of its stores nationwide. The New York State Common Retirement Fund (the Fund) and Boston … will study the feasibility of procuring renewable energy to power its stores. "Lowe's is to be commended for …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… estimated $212 billion, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Schenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion in infrastructure needs over … said. “The big question is, how are we going to pay for that? Public-private partnerships are a good option to … partnerships don’t come risk-free. It makes good sense for the state to look at public-private partnerships based on …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedState Agencies Bulletin No. 1886
… new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Payroll Bulletin 1256 . … April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt … that school districts have borrowed less. “Borrowing helps local governments to build roads, bridges, and schools and … to take on critical infrastructure projects. When a local government issues debt, it should have a long-term plan …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… in the hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit … a sound and effective system of internal controls for the Child Performers Unit and did not have the necessary controls … enforce compliance with regulations designed to protect child performers' earnings. Auditors also found that DOL's …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1DiNapoli Announces Latest Fiscal Stress Scores
… risks and implement more prudent long-term planning." The latest round of scores is based on 2017 financial information … in order to establish a separate "environmental" score for each municipality which can be used to help describe the … For a list of non-filers for fiscal year ending 2017, visit: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… no basis for determining whether BRC’s outreach services are meeting expectations for assisting homeless clients. The …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsOversight of Runaway and Homeless Youth (Follow-Up)
… and Urban Development, on any given night in January 2020, New York reported over 3,000 homeless, unaccompanied youths. The … from OCFS. Twenty-five counties and the municipality of New York City opt to receive funding; the other counties do …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followSelected Financial Management Practices
… and collection activities, procurement and contracting, payroll, and financial planning and budgeting. The audit … credit (LOC) to cover its basic operating costs including payroll. In some cases, other State agencies have paid ORDA's …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesBorrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsDiNapoli Releases Review of First Quarter State Revenue Collections
… $20 million from AXA Equitable and $715 million from Credit Suisse. Another $2.2 billion was received July 20, … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli Announces Latest Fiscal Stress Scores
… communities have been listed in the second highest category of “moderate fiscal stress.” This includes: Nassau, … Another 18 municipalities have been listed in the third category as “susceptible to fiscal stress.” DiNapoli’s … as in stress in 2015 while 31 moved out of a stress category; More than 18 percent of counties and 20 percent of …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scores