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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Avon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Opinion 96-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … is exempt from all fees imposed by the State. However, you have been asked whether this exemption applies in the … and fees now or hereafter imposed by the state, or by any county, municipality, or local authority or subdivision, …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … funds. The town paid additional costs of $51,400 to have the accounting records created, the annual financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli: State Pension Fund Value $194.3 Billion
… actuarial assumptions, including wage growth, inflation, age of retirement and mortality. Contribution rates are …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOpinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, so … is at least equal to the value of the use of the space in the building. You ask whether a village may permit an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 88-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … "joint service" is defined to mean the joint provision of any municipal facility, service, activity, project or undertaking, or the joint performance or exercise of any function or power which each municipality has the power …
https://www.osc.ny.gov/legal-opinions/opinion-88-12City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … police overtime, life/health/dental insurance, employee retirement, firefighting overtime and social security that … these contracts are settled. Likely underestimates teacher retirement payments by approximately $478,000 and charter …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Investors: Exxon Needs to Step Up on Climate Change
… rein in climate change. In recent weeks, similar proposals have won a majority at two energy companies and record high … services ISS and Glass Lewis. DiNapoli and the Fund have filed the proposal at several other corporations and won … will affect its position in the marketplace. Investors have a right to know how the company might be affected by, …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide … is available. While CPSS management states these reports do not need to match because they are only for internal use, information about the transactions and value of payments processed by CPSS should be reliable, so it …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsLease Contracts for Real Property:The Life Cycle of a Lease
Presentation from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-2.pdfRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfReview of Real Property Holdings for Disposal (Follow-Up) (2015-F-2)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f2.pdfSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor payments in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the … is invaluable as we continue to build on the gains we have made in recent years and look for innovative …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerTown of Sheridan – Shared Services Costs (2023M-74)
… [read complete report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … Key Findings The Town was not reimbursed equitably for shared service costs related to the IMA and the operating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Sidney – Budget Review (B4-13-19)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … reporting the same liability for several years without any changes. The Town has adopted a local law to override the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… 2026, but this funding is not yet assured, and savings have not been identified. The MTA must hold up its end of the … however, the authority must do its part to ensure any funds provided are maximized to increase ridership and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan