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Opinion 88-73
… that, absent special legislation (see, e.g., L 1974, ch 642), towns other than suburban towns may not establish …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… today announced the approval of Community District 9 as a Banking Development District (BDD) and presented $35 million … across the state where there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is now a … their operations and provide affordable and accessible banking products and services in the community. “We are proud …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newLife Changes: Why Should I Designate a Beneficiary?
… often a relative or loved one, whom you have chosen to be eligible to receive a benefit upon your death. Since … and your beneficiaries, be sure to read your plan booklet. If you still have questions or concerns, please contact us. … provides access to your retirement account information. Sign Up or Sign In to view your current beneficiaries. Your …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryEldred Central School District – Budget Review (B4-15-3)
… $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the … Berkshire Fire District Recording and Reporting Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mThe 80/20 Housing Program (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( 2015-S-83 ). Background Homes and Community … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of … from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… CalPERS and other U.S. and European investors. A full list of this year’s co-filers is available here . About the …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… to provide investment returns consistent with the risk of private equity by making investments that meet fiduciary … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundOpinion 95-24
… to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in … school district. You ask whether this aid may be used to pay operating expenses of the school district or is required … Law to the extent that it is not applied directly to pay for the project or to retire obligations issued in …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Opinion 94-15
… Municipal Law, §11. Endowment moneys in the form of a true trust are governed by the provisions of Estates, Powers and … in the same manner as provided for securing deposits of public funds in General Municipal Law, §10 (General Municipal … to the officer having custody of moneys "of such municipal corporation"). Accordingly, in the absence of any other …
https://www.osc.ny.gov/legal-opinions/opinion-94-15NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We … (99%) were at least 90 percent funded (see Figure 1 of the report). The report can be found at: …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topNorth Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than … instead of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, along with … capital plans. Key Recommendations Establish budgeting, fund balance and reserve policies and develop multiyear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Contact Update and Online Help for Local Officials
… training opportunities, updates in accounting standards, audit related communications, etc. To help us reach the right … list of your entity's contacts is displayed on the Contact Search (default) page. If the list is long, you may want to sort or search to find a specific contact. Sorting - The list is …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpMoriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316School Districts – Lead in Water: Testing and Reporting (2025-MS-2)
Using the New York State NYS Department of Healths DOH Lead Testing in School Drinking Water Guidance Manual DOH guidance we assessed whether the officials at 21 school districts together Districts that had 26099 enrolled students for the 202324 school year Developed and maintained
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Churchill School and Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) … fiscal years ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School … To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual