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Hammond Fire District – Board Oversight (2024M-151)
… that it received sufficient monthly financial reports to effectively monitor financial operations throughout the … audit of the Secretary- Treasurer’s financial records. As a result, the Board cannot assure taxpayers and other … (Town Law) Section 176-e which requires each Board member to complete fiscal training in a timely manner. One Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 38-year-old Queens woman today was sentenced to five years' probation and paid … A 38yearold Queens woman today was sentenced to five years probation and paid …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionSummit Security Services, Inc. (Summit)
… to determine whether individuals who performed security guard and fire safety director services at three New York City buildings during calendar … contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided at the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitNYS Common Retirement Fund Announces Third Quarter Results
… Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was 2.88 percent for the … Thomas P. DiNapoli. The Fund had an estimated value of $178.3 billion at the close of its third quarter. “The Fund experienced some recovery in …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsUnderstanding the Audit Process
… they need to effectively manage and improve operations. In performing our audits, we are required by State Executive Law … to the State Comptroller the corrective actions taken to address audit recommendations. Other Engagements In addition …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. … The basic financial statements consist of statements comprised of both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 92-5
… district may permit the installation of privately owned vending machines on school property for the use of school … school district may not permit a private party to install vending machines owned by the private party on school … 1975 Opns St Comp No. 75-1256, unreported, concluding that vending machines may be installed in a teacher's lounge to …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 91-42
… village funds) GENERAL MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and … department as, for example, membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… of the nine recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The Mitchell-Lama … of the nine recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to … Whether the term outstanding indebtedness as used in connection with the 115 limitation contained in that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 91-51
… the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund … fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer district user … Whether a county chief fiscal officer may temporarily utilize for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… request the establishment of a bank account at any banking facility, providing in writing the substantiation of the need … level (i.e., regional motor vehicle office, correctional facility, mental hygiene facility, other agency regional offices, etc.). If the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: MTA Budget Outlook Improves
… six years. For instance, since 2007, the cost of a 30-day MetroCard rose by 47 percent, fares on commuter railroads …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… as a backdoor source of revenue for its budget. Drawing on such non-recurring resources makes it easier to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … for the planned sale of obligations for the state, New York City and their major public authorities during the … to coordinate the borrowing activities of the state, New York City and their respective public authorities. All …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … for the planned sale of obligations for the state, New York City, and their major public authorities during the … to coordinate the borrowing activities of the state, New York City and their respective public authorities. All …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… are expected to include the following: Dormitory Authority of the State of New York – a bond sale of $1 … tax-exempt and taxable variable rate bonds for November. Port Authority of New York & New Jersey – a bond sale of … Finance Authority, the New York Power Authority, the Port Authority of New York & New Jersey, the Triborough …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … for the planned sale of obligations for the State, New York City, and their major public authorities during the … to coordinate the borrowing activities of the State, New York City and their respective public authorities. All …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarter