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Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Bridgewater – Financial Operations (2013M-309)
… improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. … cash and other general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The city …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… is the legislative body responsible for the general management and control of the Town’s financial and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… to the Board did not include manually processed checks, 21 percent of the claims paid by the Town totaling $846,560 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … not accounted for and additional moneys missing. We were unable to determine if this was the case or quantify …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… to make the Agreement’s goals a reality. The fight to rein in rising global temperatures has opened the doors to … Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.2 billion in assets under management as of June 30, 2018. The Fund …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskComptroller's NYS Common Retirement Fund Responsibilities
… As the sole trustee responsible for the New York State Common Retirement … for its performance, oversight and management. The sole trustee model also enables him to act quickly to respond to market changes and to protect …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Yonkers – Budget Review (B25-6-6)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of … underestimated for police by as much as $341,000. Employee retirement costs are likely underestimated by as much as $5.3 …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-614th Annual Emerging Manager & MWBE Conference
… York State Assembly and the New York State Comptroller’s Office, since 2007. She has coordinated the Emerging Manager …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceOpinion 91-10
… the same manner and at the same time as town taxes" (as meaning ad valorem levies) TOWNS -- Powers and Duties (tort … Laws of NY, §§1483, 1484). Rather, the town board, upon application of the board of commissioners, may issue … reductions made by the town board, is levied and collected upon taxable real property within the park district "in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … highest for Whites, followed by Asians, and Hispanics. 6 Black Americans have had the lowest rates, and the gap …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOpinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … of the Health Services Administration of City of New York , 91 Misc 2d 478, 399 NYS2d 162, affd 55 AD2d 566, 389 …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority … FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Local Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… grew, and the number of companies and jobs has soared. For the tech sector’s continued success, the city and state … of businesses also grew. Tech sector businesses accounted for over 20% of the city’s total private firms added during … the largest subsector of tech in New York City, accounting for almost 40% of tech sector employment in 2021. The fastest …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced his … the course of two decades she worked in a variety of roles on Wall Street, including emerging markets, interest rates … the best managed and best funded plans in the nation. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fund