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DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds

… brings the state pension fund’s holdings in Israel bonds to $267.8 million. “New York state’s pension fund buys Israel … of our investments there,” DiNapoli said. “In addition to providing a steady return for our pension fund’s members, … that so many other public funds have stepped forward to purchase bonds and support Israel, the only democratic …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bonds

DiNapoli: Former Clerk Padded Her Pay With Town Funds

… have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators and auditors, her fraud was exposed. I … partners focused on the same goal; holding those who break our laws, accountable," said Superintendent George P. Beach … town employee. They deserved better. I commend and thank our partners at the State Comptroller’s Office for their …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds

Oversight of Mitchell-Lama Application Fees

… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-fees

Colesville-Windsor Fire District – Board Oversight (2025M-74)

… operations. District officials generally agreed with our findings and indicated they have initiated or plan to … in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74

Operational Training and Medical Assessments of Train Crews

… late; 13 were performed early; and 5 were not done at the time of the employee’s last day worked prior to … to review the class files periodically during and at the end of training to ensure that all quizzes, tests, and …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy

… consumed vegetable oil on the planet and nearly half of all packaged products sold in grocery stores, such as …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policy

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

… 2024 Understanding the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials … In the Town, property owners may submit an application to the Highway Department (Department) to request a culvert pipe installation (project) at a private …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57

Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)

… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18

Opinion 96-5

… Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant) … LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) represents an … Comp No. 82-318, p 405; see also 1975 Atty Gen [Inf Opns] 44). Consequently, it is our view that the exemption granted …

https://www.osc.ny.gov/legal-opinions/opinion-96-5

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6

Johnstown City School District – Lead Testing and Reporting (S9-25-15)

… to that effect. District officials generally agreed with our findings and recommendations and indicated they have … planned to initiate corrective action. Appendix D includes our comment on an issue raised in the District’s response … in this report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15

Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)

… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-and

DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits

… State agencies were late more than 77 percent of the time in … (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. DiNapoli. The late approvals … mandated under the Prompt Contracting Law, that cost the state $195,663 last year, the report found. Despite the …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profits

Contractors or Consultants – Membership and Enrollment

… The majority of people who work for and provide services to the State or participating employers … an employer/employee relationship exists. Sections 315.2 and 315.3 of regulations , which were effective on April 1, … are to be performed; The employer sets hours to be worked and maintains time records; The employer prepares performance …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultants

Cincinnatus Fire Department – Financial Management (2025M-91)

… Did Cincinnatus Fire Department Department treasurers and membership ensure that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91

DiNapoli: Organic Farms Growing in New York

… Sales of organic farm products rose 56 percent statewide from 2008 to … York ranked third nationwide in the number of certified organic farms, according to a report released today by State … Comptroller Thomas P. DiNapoli .  In 2015, New York’s organic sales rose another 35 percent. "Organic farming is …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-york

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… in Appendix B, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

Town of Norwich – Justice Court (S9-14-3)

… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Liberty Central School District – Budget Review (B4-14-6)

… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters … the fund. However, the food service fund continues to rely on a transfer from the general fund to balance the budget and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6

Highland Central School District – Financial Condition (2013M-358)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Business Administrators employed by the District during our audit period were permitted to use their own methods when …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358