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Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdfNYSCRF - Environmental, Social & Governance Principles and Proxy Voting Guidelines
The Fund makes all proxy voting decisions independently consistent with these guidelines, which are updated regularly to address new issues.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2023.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… which is the primary agency responsible for overseeing the state’s transition to NG911, is years behind schedule on … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The transition to Next … unsure how they were supposed to plan for the upgrade or fund it. Despite the delays in NG911, state, county, and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… government to do more to help state and local governments hit hard by the coronavirus. The full op-ed is below: State, … economic devastation. New York and other hard hit areas need money to balance their books and that cash … government to do more to help state and local governments hit hard by the coronavirus …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Opinion 93-9
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … was established, without regard to actual membership in the Association. You ask whether the Florida Fire … of financial aid for college attendance can constitute a form of "relief". Further, several courts have recognized, in …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which operates under a charter granted by the State Board of Regents and is open to the public without … St Comp, 1961, p 252; cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 88-52
… corporation which purchases real property from county) -- Interest in Contract (community college officers … corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit … corporation which purchases real property from county) -- Real Property (community college officers and …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to … school districts at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced … “But there’s room to do better to expand on the good work of the Department of Agriculture and Markets by reducing the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that … Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … State Comptroller Thomas P DiNapoli today announced that five …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Contract and Payment Actions in April
… of Verona in Oneida County. $6.4 million with Siemens Medical Solutions USA Inc. for service and support of Siemens … for highway rehabilitation and ADA compliance work along I-290 in Erie County. $12.5 million with El Sol … to errors, improprieties or lack of documentation. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases Municipal Audits
… totaling $648,570 from 2010 through 2014. Operating surplus and excess reserves result from the levy of excessive … and maintenance charges. For access to state and local government spending and 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Beach Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and … overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink … consists of five elected members. The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of … Village of Hempstead Budget Review B7157 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk … 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Releases Executive Budget Report
… Despite the state’s economic recovery since the pandemic first hit three … to ongoing economic growth and fiscal stability. The state faces prolonged inflation, rising federal interest … of State Operating Funds (SOF) spending and the maximum fund balance to up to 20% of SOF spending. If enacted, these …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportVI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 budget will be fully segregated as available. Generate Parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws