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Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… and Guidelines (“Guidelines”) and Debt Issuance Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and …
https://www.osc.ny.gov/debt/approvalsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… adjustment voucher regardless of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is active or lapsed. See Chapter VII, Section 3 - Refund of … amount reported to the vendor and the IRS. When a refund is received on an open award and it relates to a lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, … Companies Inc., Waste Management Inc., Western Union Co., and Wynn Resorts. The following 27 companies have … 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsOpinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … § 3016 [prohibiting any person from being employed as a teacher by a school district if he or she is related by blood …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1DiNapoli Announces State Contract And Payment Actions For October 2015
… his commitment to added transparency via his Open Book New York website. Major Contracts Approved Department of … local government employees. Department of Corrections and Community Supervision $754,000 to McKesson High Volume … for Buffalo Bills Inc. to operate and maintain the stadium for the professional football team. Payment …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015Accidental Death Benefit – State University Police Plan
… your designated beneficiary or to your estate. The benefit can only be paid to the following family beneficiaries, in … order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or … reaches age 18, or if students, until age 23; Finally, where there is no surviving spouse or minor children, to a …
https://www.osc.ny.gov/retirement/publications/1823/accidental-death-benefitComptroller DiNapoli Announces State Contract & Payment Actions
… reports on state spending and contracts and recently added daily accounting of state payments to openbooknewyork.com. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… received significant support from shareholders at Marathon Oil (43.2%), Western Union (42.1%), Waste Management (38.9%), … 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr … R. R. Donnelley & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of Cattaraugus County Town of Maryland Three Town Fire …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key … were made without knowing what was purchased or whether the disbursements were for appropriate School purposes. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 95-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments … The authority for public libraries to invest moneys raised by …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Bovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138DiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry’s gains provide an important boost for tax revenues that support critical investments in … measure of the securities industry’s performance by looking at the pretax profits of the broker/dealer operations … in the city’s securities industry rose to a record 201,500 jobs in 2024, surpassing the previous peak in 2000. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra Energy Inc.; Nisource Inc.; The Travelers Companies Inc.; Western Union Co.; and Wynn Resorts. The following 32 companies have … 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingNew York State Comptroller DiNapoli Statement on MTA Finances
… picture, allowing for budget balance even amid weakness in real estate transaction taxes, a concern my office raised last …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesOpinion 97-3
… TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, … of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Mission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through June … its performance measures and properly reporting on the results …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOtisco Fire District – Financial Activities (2025M-42)
… complete report – pdf] Audit Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure collections were recorded and deposited … 4, 2025 Understanding the Program The Board is responsible for the general management and control of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42