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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Glen Cove – Budget Review (B7-16-12)
… obligations to fund operating deficits to submit their proposed budget for the next fiscal year to the State … The City included $3.9 million in revenue in the 2017 proposed budget from the sale of waterfront property and City … property development which may not occur in 2017. The 2017 proposed budget contains no appropriation for the payment of …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… and were funded primarily with real property taxes and State aid. Two Town justices have jurisdiction over certain … did not file its 2011 or 2012 AUD with the Office of the State Comptroller, and it did not request a 30-day extension … Recommendations Submit accurate AUDs to the Office of the State Comptroller in a timely manner and ensure that the AUDs …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… agreements with ExxonMobil and PPL Corporation after winning strong shareholder support at their annual meetings. … harvested without links to deforestation and that they take steps to reduce their greenhouse gas emissions. About …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation … If your experience rating and other factors are good, you may find comparable coverage at a lower cost. … located within the county. Monitor Your Bill If you purchase a policy from a vendor, your chief fiscal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsEconomic and Demographic Trends – 2023 Financial Condition Report
… four industry sectors exceeded 2019 levels: information, professional and technical services, transportation and warehousing, and finance and … population decreased by 0.9 percent from 2021, whereas the national population increased by 0.4 percent. …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases State Audits
… of Finance: Reporting of Billboard Income (Follow-up) (2015-F-17) An initial audit issued in August 2013 found … the department was not doing enough to identify and follow up on properties with billboards. In a follow-up report, … of the problems identified. Westchester County Health Care Corporation (WCHCC): Contract Participation of Minority-and …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Pension Fund Adds $30 Million for Investments in New York Companies
… Retirement Fund has committed an additional $30 million to Primary Venture Partners to invest in state-based companies, … This is the state pension fund’s third commitment to Primary Venture Partners. "This new commitment to Primary Venture Partners for state-based investments will …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesNY State Comptroller DiNapoli Statement on McDonald's Agreement to Tie Executive Compensation to Diversity, Workforce Management
… step toward protecting its workforce by agreeing to our request that it tie its top executives’ compensation to the … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-statement-mcdonalds-agreement-tie-executive-compensation-diversityDiNapoli Calls on Companies to Increase Board Diversity
… York State Comptroller Thomas P. DiNapoli today announced that he has filed shareholder proposals at four portfolio companies — Gaming and Leisure Properties, New Residential … The companies are among hundreds with no women directors that DiNapoli has contacted as trustee of the New York State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… 2018. “Anastasia Titarchuk’s leadership and talents as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. … ago and earned a reputation for delivering results, making her an outstanding candidate for CIO. Through prudent …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundComptroller's NYS Common Retirement Fund Responsibilities
… of internal and external advisors, consultants and legal counsel who: Help to determine the best investment choices …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdfTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfOpinion 89-54
… part of the general levy for town purposes (see 1986 Opns St Comp No. 86-45, p 74). Your inquiry does not indicate … board has determined how the costs of the proposed water main extensions are to be apportioned. General Municipal Law … Local Finance Law, §§11.00, 35.00; see also 1989 Opns St Comp No. 89-25, p 56; 1988 Opns St Comp No 88-62, p 123; …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … were missing and could not be located. The inventory list did not include all necessary information to locate and … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… close out the year much stronger than 2023, according to New York State Comptroller Thomas P. DiNapoli’s annual report … and other businesses due to remote work. Still, financial services firms continue to have one of the highest …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearOpinion 2004-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the contracts of his or her spouse (except a contract of employment) as well as in the contracts of a firm, … 92-30, supra ). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2