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Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Village of Weedsport – Financial Management (2025M-76)
… affairs. As of February 28, 2025, the Village’s 15 reserve funds, which provide a mechanism for legally saving … written, multiyear financial or capital plans, or a reserve policy. Adequate fund balance and reserve policies and written multiyear plans would have assisted the Board and Village officials in developing and …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … Did City of Ithaca City officials maintain complete accurate and …
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)
… with adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s … the adjusted bank balances to book balances recorded in the central accounting system. In addition, the budget status reports did not contain all …
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 … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
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
… just how risky it can be for companies to fund political agendas,” DiNapoli said. “Corporate accountability is a …
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
… significant progress towards reducing its carbon footprint and increasing the energy efficiency of its stores … The New York State Common Retirement Fund (the Fund) and Boston Common Asset Management had communicated with the … for responding to shareholders' climate risk concerns and lowering its non-renewable energy usage," said New York …
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
… Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that … In situations where a company has just one woman on its board, the Fund will vote against members of the board's governance committee standing for re-election. …
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
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … corporate funds to influence the political process and it is important investors know how that money is being spent,” DiNapoli said. “This is a positive step for a company that has run into significant …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The board … sufficient financial reports to monitor city finances. In addition, general fund balance declined by 52% to about …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Frontier Central School District , Iroquois Central School District , … of $2.3 million, or a total of $6.9 million. Because the board routinely overestimated appropriations, the district … government money is spent at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions …
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
… investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an … investors and fund managers. Siwo began his career on Wall Street in the investment banking division at JPMorgan. He graduated cum laude from Morehouse College and holds an MPA in Finance and Fiscal Policy from …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCUNY Bulletin No. CU-456
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the CUNY ECP Vacation Exchange Program. Affected Employees … To inform agencies of a new Time Entry code and to provide instructions for payment …
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
… State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions … other law or statutes. State Finance Law §93 governs the movement of budget authority for Capital Projects appropriations. State Finance Law §53 governs the movement of budget authority for Emergency Appropriations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDetermining the Ex-spouse's Share – Divorce and Your Benefits
… The most common equitable distribution formula for a public pension was established by the State Court of … using pension factors and age reductions that will be applied to the member’s benefit at retirement. Next, NYSLRS … formula provided in the DRO. Finally, that percentage is applied to the hypothetical benefit, resulting in the monthly …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
Did the Town of Lewis Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
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
… State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … Degree in the Village of Wappingers Falls Justice Court. Attorney General Underwood also announced the company's civil … Comptroller DiNapoli . "Thanks to my partnership with Attorney General Underwood millions are now being returned to …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of school taxes without interest may be accepted as proof of the timely payment of such taxes. You informed us … Whether a certificate of mailing of the US Postal Service postmarked with the date …
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
… the proceedings may be commenced either upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition (Town Law §§170[2], 185[1-a]), subject to public … 37 of the Laws of 2000, Town Law §171, which sets forth petition procedures for fire, fire protection or fire alarm …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8