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City of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Comptroller DiNapoli Releases Municipal Audits
… also found that three water-tight and air-conditioned enclosure purchases were not in the best interest of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … IT security awareness training for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for … readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … those that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Agencies Bulletin No. 2077
… Leave of Absence/MLS); and Works full-time in an eligible title (see OER memorandum for a list of eligible titles) and … of the issuance of the allowance. Works in an eligible title as listed in the OER memorandum dated 10/24/2022. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-727
… Time Entry page using Earnings Code HSD : Earnings Begin Date: Pay Basis Code ANN – 12/15/2021 Pay Basis Code HRY – 12/31/2021 or, if the employee is Inactive, the last date the employee was Active and met the eligibility criteria. Earnings End Date: Pay Basis Code ANN – 12/15/2021 Pay Basis Code HRY – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Municipal Audits
… of financial operations, enforce the financial provisions in the company’s bylaws, or adopt detailed, written bylaws to … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town of … of the review was to assess the district’s progress in implementing recommendations in the prior audit Tioga Fire …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism … that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The numbers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careUpdate Vendor Information and Access
… including: bank accounts for electronic payments (ACH), email addresses for delivery of purchase orders, and … setup will all be configured for payments to be made via ACH. Log in Don't have an account? Update Address and … contact add and update vendor banking information for ACH payments add and update vendor locations view financial …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to … Fire Department Volunteer Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A … periods of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … A statement of sources and uses of funds, a debt service schedule and an estimated net debt service schedule is …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Accommodations for Passengers With Disabilities
… determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected requirements of … created to control the port district of New York and New Jersey, maintaining the trade and travel infrastructure of … To determine whether the Port Authority of New York and New Jersey complied with selected requirements of the Americans …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesUnexpected Delays and Events
… with train crews, the media, and the public via phone, web, customer email, tweet, postings on station message …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … fiscal year AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in … on the number of full-time equivalent (FTE)1 jobs on the application or annual questionnaire, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases School Audits
… critical that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The board did … County) The assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. … in a December 2021 audit. Town officials did not take meaningful actions to implement corrective action. Of the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0