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Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Argyle – Town Clerk and Budgeting (2012M-231)
… personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Village of Scottsville - Financial Management (2018M-75)
… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Accounts Payable Advisory No. 53
… Subject: Guidance regarding purchases from value-added resellers, … Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has … 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… Albany woman, and the indictment of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. “Forcing … New York State Police and the Schodack Police Department for partnering to ensure that justice is served for the people who committed this heinous crime.” The victim, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… State Comptroller Thomas P. DiNapoli and Broome County District Attorney F. Paul Battisti today … his wife was to continue receiving payments after his death. However, she predeceased him, so payments should have stopped upon his death in December 2020. No one from the family reported his passing. The state …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsXIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement for … ensure compliance with the New York State Joint Commission on Public Integrity’s Advisory Opinion regarding travel … a proxy enters and submits an expense report into the SFS on the traveler’s behalf, the proxy must attach documentation …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewMiddlesex Fire District – Fiscal Transparency (2025M-130)
… monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required … monthly and annual financial reports to the Board of Fire Commissioners Board and prepare and file the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… complete report - pdf] Audit Objective Determine whether Town officials purchased goods and services economically. … whether the Supervisor safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 … purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our recommendations and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… community or at any institution. "I fully support Governor Kathy Hochul's bold and smart actions today to protect Jewish …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseMember Contributions
… earnings for all their years of public service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less … the remainder of State Fiscal Year 6/1/23–3/31/24. March 2024: When NYSLRS released contribution rates for the next … the first full State fiscal year that John worked. March 2025: When NYSLRS released contribution rates for the next …
https://www.osc.ny.gov/retirement/employers/member-contributionsOpinion 88-12
… cooperation agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive … one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Investors: Exxon Needs to Step Up on Climate Change
… won majority shareholder support at Pennsylvania’s largest utility, PPL Corporation (56.8%), and record support at … kept pace with its peers, including BP, ConocoPhillips, Royal Dutch Shell and Total, which have already endorsed and …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Hornellsville – Financial Management (2025M-102)
… Did the Town of Hornellsville Town Town Board Board effectively manage fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 96-5
… appellant on behalf of MVAIC but the corporation itself is not named as a party or appellant. You ask whether in these … from the filing fee. Generally, governmental entities are not exempt from court filing fees unless a statute expressly … the appellant on behalf of MVAIC but the corp itself is not named as a party or appellant …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… DiNapoli and the Church of England are urging ExxonMobil to disclose the resilience of its business model in the wake … in Exxon shares. “The unprecedented Paris agreement to rein in global warming may significantly affect Exxon’s … State Common Retirement Fund. “As shareholders, we want to know that Exxon is doing what is needed to prepare for a …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureFinancial Reporting and Asset Allocation
… placement agents. 2026 February | January Previous Years 2025 December | November | October | September | August | … principles and reporting requirements outlined by the Government Finance Officers Association, presents the Fund’s audited …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocation