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Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: 22 School Districts Designated in Fiscal Stress
… SY 2023-24, increasing $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A … to fiscal stress.” In addition, DiNapoli’s report found 22 districts to be chronically stressed, having been …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressNYS Common Retirement Fund Reports Estimated First Quarter Results
… and diverse holdings have helped make it one of the best-funded public pension funds in the nation and it remains … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsFare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … billion annually once federal pandemic relief is exhausted in 2025, in addition to $401 million in known budget risks, and other … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City of … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 90-3
… to Article 8 of the Real Property Tax Law. February 23, 1990 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-90-3LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve … die more than one year after leaving public employment, 50 percent of the vested death benefit may still be payable. This vested benefit is also payable if you die …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsDepew Union Free School District – Investment Program (2023M-77)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and … tax levy. Key Recommendations Comply with the District’s investment policy and develop comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Accountability Minimizing the Risk of Error Misuse and Fraud …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudPublic Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, following near-record-low caseloads in … monthly number of public assistance recipients in the State increased by 68614 145 percent to 540656 following nearrecordlow …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareSpecial Accidental Death Benefit – State Police Plan
… position; or The wage that would have been payable to a police superior officer, if you were in the highest grade-step of a …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… 23, if they are students). The Benefit This benefit is a pension equal to your salary, reduced by: The amount of the …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… York State Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its portfolio companies. … York State Comptroller Thomas P DiNapoli today announced the results of the New York State Common Retirement Funds …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingOpinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 2006-9
… of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum … of that statute. Section 198(12)(b) of the Town Law provides that the governing board of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9