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DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… of the world’s leading suppliers of agricultural products to food companies, has agreed to use only sustainably-sourced palm and soy products that are certified free of any link to deforestation, a leading cause of climate change. As a … today announced that Archer Daniels Midland Co has agreed to use only sustainablysourced palm and soy products that are …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-370
… above are included as salary for retirement purposes. Tax Information: The Preceptor Incentive Program payment is … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityState Comptroller DiNapoli Releases Municipal & School Audits
… containing inconsistent information. Port Washington Union Free School District – Payroll (Nassau County) Auditors …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… – pdf] Audit Objective Did Cheektowaga-Maryvale Union Free School District (District) officials identify, report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit, school district, East Williston
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-williston-union-free-school-district-2022-171.pdfOpinion 93-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2008-1
… MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of interest under … and makes gifts to the school district. The school board member, however, should not participate in school board … the not-for-profit foundation for which the board member serves as a trustee and, assuming disclosure is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Comptroller DiNapoli Releases Municipal & School Audits
… more than $1.1 million over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … service. District officials did not always report testing results properly or in the required time periods to all … all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. … and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, resulting in … disbursements are properly recorded, and review monthly bank reconciliations before they are sent to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mFort Edward Union Free School District - Financial Condition (2019M-245)
… complete report - pdf] Audit Objective Determine whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly declined due … balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Shelter Island Union Free School District - Fund Balance (2020M-23)
… of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Quogue Union Free School District - Claims Auditing (2019M-78)
… policy was always followed. Key Recommendations Ensure no claim, other than those allowed by law, is paid before audit … auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Green Island Union Free School District - Separation Payments (2019M-55)
… supported by employee contracts. Key Findings The former Business Manager’s separation payment was inadequately … he was overpaid by $16,700. The District paid the former Business Manager’s separation payment totaling $84,063 over a … an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide an independent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… EFC must pass a resolution authorizing the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local government issues serial bonds which are held by EFC as security for the … used to subsidize the borrower's interest expense on the serial bonds, producing a lower effective rate of interest. …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli Announces State Contract and Payment Actions for April 2014
… Department of Transportation Highway Construction Approved a $126.2 million contract with Tully Construction to … to Glen Arden Nursing Home Approved a $767,000 Office of Mental Health grant to The Terry Farrell Firefighters Fund. … Paid $4.3 million to Halmar International and A. Servidone-B. Anthony Construction Corp. JV for Patroon Island Bridge …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and maintain designation forms and submit them to the New York State Education Department. Brushton-Moira Central … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsProtection of Managed Pollinators (Honey Bees)
… by insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without pollen carried to … few. Therefore, honey bees are the United States’ primary commercial pollinator. Beekeepers are generally private … levels for diseases or parasitic organisms and following up on treatment recommendations; Considering the use of …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees