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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16DiNapoli: Molson Coors Agrees to Disclose Political Spending
… an agreement with the Molson Coors Beverage Co., one of the world’s largest brewers, to comprehensively disclose … New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, … long, investors have been left in the dark on the extent of the reach of corporate dollars in politics,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfManorville Fire District – Board Oversight and Fuel (2016M-411)
… of Audit The purpose of our audit was to examine the District’s internal control environment and selected … 2015 through July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate from … Manorville Fire District Board Oversight and Fuel 2016M411 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Housing Preferences for Veterans (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Housing Preferences for … (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled … December 23, 2014, of the three recommendations included in our initial report. Key Finding NYC HPD has made progress …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-franklin-county-waste.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s70-response.pdfDiNapoli: State's Fiscal Outlook Declines
… grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now … two-thirds) to $30 billion (assuming Medicaid enrollment does not decline at all by March 2025). End of Pandemic … recurring spending, they may cause a “fiscal cliff” when funds are depleted. Future updates from DOB should be …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesOpinion 91-48
… board member should disclose his or her attorney-client relationship and, depending on the nature of that relationship, consider not participating in the proceedings. … center developer, but has no other involvement in, or relationship to the project. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, that value was revised upward to … “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25The Domestic Relations Order – Divorce and Your Benefits
… and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( … .) A DRO is a court order issued after a final judgment of divorce that provides the ex-spouse of a member with a share … based on the contents of a judgment of divorce or settlement agreement alone). If either party disputes the …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York State Comptroller Thomas P. DiNapoli today said there are … income tax collections and the prospect of significant aid from the federal government, in his review of the … finances on a sustainable path once emergency federal aid ends. “One year after the first case of COVID-19 was …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli: Public Authority Debt Ballooned to $329 Billion
… reported debt outstanding totaling more than $329 billion in their most recently reported fiscal years, an increase of … “Many of New York’s public authorities play a major role in state operations, but far too often they function without … efficiently.” Public authorities have an outsized impact in New York where they are responsible for a wide range of …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionControls Over Cash Advance Accounts (Follow-Up)
… included in our original report, Controls Over Cash Advance Accounts (Report 2014-S-22). Background Our initial … on December 22, 2014, determined whether Parks needs their advance accounts and whether the money is properly accounted … As of March 31, 2016, Parks was authorized to have three advance accounts with a total value of $313,090, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOpinion 2008-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … (authority to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Management of Invasive Species (Follow-Up)
… invasive species (TIS). AIS are commonly spread via fishing and boating activities. The Department is authorized …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Program has helped grow the pension fund while supporting jobs and fueling local economies. Our program continues to … Fund, as well as created a number of high quality jobs within the region," said Kevin Phelps, general partner … million in 298 companies and has supported nearly 4,000 jobs across the state. There is $467 million available for …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school