Search
Investors: 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-allocationOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … the amounts charged back need not appear in a city, town or village budget, but must be added to the next succeeding city, town or village property tax levy. 1987 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… and Loans (application to public benefit corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation … and equitable obligation arises on which the city may act [citations omitted]. Thus, in People ex rel. Eckerson v …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Avon Central School District – Financial Management (2024M-75)
Determine whether the Avon Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Albion – Supervisor’s Records and Reports (2024M-111)
… real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … the following statement on the New York City Mayors 2024 State of the City address …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… [read complete report – pdf] Audit Objective Determine whether the former … have the accounting records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Suffern – Budget Review (B8-15-13)
… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general … Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on … A real life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or … therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost effective, county …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemAlternate Contribution Stabilization Program
… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash … cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to defer annual …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-program