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Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
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
… Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New … Thomas P DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $1817 billion New …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Analysis and Statistics, Geographic Distribution of VA Expenditures for Fiscal Year 2020, FY20 Summary of Expenditures by State , June 2021 at https://www.va.gov/vetdata/expenditures.asp . Federal Emergency …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Opinion 88-29
… to the extent inconsistent herewith. June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… every taxicab trip originating outside of New York City (NYC) and ending within NYC, as prescribed in Article 29B of … Tax Law §471 and §471-a. Other Taxes – Uncategorized 30401 Real Property Gains – Article 31B Residual collections from … property gains in excess of $1 million. 30431 Real Estate Transfer Tax Tax on each conveyance of real property …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesRockland 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.pdfOpinion 90-31
… or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate … General Municipal Law, §353-a does not prescribe the number of votes needed for the committee to act. Section 41 … its business". Even assuming, however, that defining the number of affirmative votes needed to conduct the business of …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 96-7
… function which would be the subject of the agreement (see, NY Const. art IX, section 1[c]; see also e.g., 1993 Opns St … and, thereafter, has the right of approval over the election of additional volunteers. In our opinion, the power … take reasonable measures, such as advertising, to recruit candidates for membership in the fire companies of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 97-22
… Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties … -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Comptroller DiNapoli Releases Municipal Audits
… County , Town of Eagle , Town of LeRay , Village of New York Mills , Town of Norwich , Village of Port Byron , … of Motor Vehicles are not up-to-date. Village of New York Mills – Justice Court (Oneida County) The court has … Springs Columbia Co Town of Eagle Town of LeRay Village of New York Mills Town of Norwich Vil of Port Byron Town of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Shareholders to Exxon: It's Time to Address Climate Change
… New York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional … Edward Mason, the Head of Responsible Investment for the Church of England's investment fund said, "I am delighted … the Shareholder Proposal December 2015: The Fund and the Church of England file their proposal with ExxonMobil January …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … have sufficient supporting documentation attached to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… led by New York State Comptroller Thomas P. DiNapoli and the Church of England’s investment fund, the Church Commissioners, this week asked the Securities and Exchange Commission (SEC) to reject … Investors this week asked the Securities and Exchange Commission SEC to reject …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report all … at a greater risk of being lost or misappropriated. The clerk did not accurately record all real property tax …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsShareholders Send Exxon a Strong Message on Climate Change
… by New York State Comptroller Thomas P. DiNapoli and the Church Commissioners for England, asks the company to assess … Edward Mason, Head of Responsible Investment for the Church Commissioners, said: “We are delighted to have got the … to similar shareholder proposals co-filed in 2015 by the Church Commissioners and other investors and endorsed by the …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change … The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse gas emissions (GHG) reduction targets and publicly disclose climate transition action plans. The …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companies