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NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… New York City Comptroller Scott M. Stringer today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or … — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryReporting on Foreclosure of Real Property Funds – Kings County
… proceeds to sell the property. The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, closes the sale, distributes the proceeds of the sale (including payment of any surplus funds to the County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Allen – Town Clerk Collections (2024M-120)
… but the Highway Superintendent did not maintain suitable records to allow us or the Town Board (Board) to determine …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … 4-408. In addition, revenue and expenditure accounting entries totaling $5.5 million were not properly recorded. For example, payroll and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. … build on the gains we have made in recent years and look for innovative opportunities that offer attractive, … to the position of Deputy Chief Investment Officer for the $1817 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerTown of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111East Irondequoit Central School District - Financial Management (2019M-28)
… the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Wilson Central School District - Financial Management (2022M-22)
… the Wilson Central School District (District) Board of Education (Board) and District officials properly managed … did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was … reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … estimate submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts … You ask whether the annual budget estimate submitted by a town highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Claims for Deceased Owners and Estates
… Testamentary In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no … information. No Court-Appointed Representative – Payer of Funeral Expenses If there is no court-appointed … a copy of the death certificate by contacting: the funeral home that provided the services, or the Health Department in …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Assistants Physical Therapy -Physical Therapists -Physical Therapist Assistants Dietetics-Nutrition Podiatry Engineering … Public Accountants -Public Accountants Land Surveying Respiratory Therapy -Respiratory Therapists -Respiratory Therapy Technicians …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… billion. "Climate change poses a significant threat to our investments. Smart, sustainable investments protect the long-term value of the Fund and at … President and CEO at Ceres . "These new, bold sustainable investments will go a long way in helping to make progress …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programTown of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdf