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City of Ithaca – Records and Reports (2025M-114)
… (OSC) in accordance with New York State General Municipal Law (Law) Section 30 1 or ensure independent … to assess the City’s financial standing since December 2022 and make informed financial decisions was impaired. For … Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … at two financial institutions, which had an average of $13.4 million available for investing. Had officials considered …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… disclosure proposals with: Twitter Inc., DISH Network Corp., The Progressive Corp., Royal Caribbean Cruises Ltd., Las Vegas Sands Corp., Ulta Beauty Inc., VeriSign Inc., and Hanesbrands Inc. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyShareholders Cheer Lowe's New Green Energy Initiatives
… State Common Retirement Fund (the Fund) and Boston Common Asset Management had communicated with the company in preparation … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… with Bristol-Meyers Squibb, Leucadia National, Packaging Corp. of America and PulteGroup, with the companies formally …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… withdrew its shareholder resolution with the Ohio-based electric utility. “Many publicly traded companies use …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… Little Falls – Financial Condition (Herkimer County) The council and city officials did not adopt structurally … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The board …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… cum laude from Morehouse College and holds an MPA in Finance and Fiscal Policy from Cornell University. A photo of … portfolio of public and private equities, fixed income, real estate, and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCUNY Bulletin No. CU-456
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeVI.3.A Overview – VI. Budgets
… Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, … State Operations and Local Assistance type appropriations for all agencies unless superseded by other law or statutes. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… example, if the member accrued 18 years of service while married and retires with 30 years of total service: 1. 18 years of service credit earned while married = 60% (marital share) 30 years of total service …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Business Records in the Second Degree in the Village of Wappingers Falls Justice Court. Attorney General Underwood also … Crimes Bureau, in conjunction with the New York State Office of the Comptroller, commenced a parallel criminal …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day for the payment of taxes … of mailing of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS … salt storage shed. Purchases of materials and supplies for the work would be subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, … or for the portion of the district not included in any zone. The notice of the public hearing must specify the … No. 90-25, p 58; 1976 Opns St Comp No. 76-524, unreported; 6 Opns St Comp, 1950, p 85; 5 Opns St Comp 1949, p 371). In …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8English Language Learners Programs
… Access to and Enrollment in Early Learning Programs, Advanced Coursework, and Dual Credit Programs . Accessed …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsImplementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … properly and investigated timely. Our audit scope covered the period from July 1, 2015 through June 28, 2018. We also … To determine whether the New York City Department of Education is ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-act