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Opinion 94-27
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND … both abutting and non-abutting property owners if it is determined that all of such property owners are benefited … private road or right-of-way. When the improvement is initiated by the town board, the resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … pass the amount of the fee through to its customers as a cost of doing business, by separately listing a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000DiNapoli Releases Annual IDA Report
… projects bring to their communities against their cost. My office reports the numbers on local IDAs to help increase …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… Lane is an independent alternative investment management firm providing innovative private markets solutions to sophisticated investors around the world. The firm has been dedicated to private markets investing for more … markets asset class on a global and customized basis. The firm has been named an Inc. 5000 Fastest-Growing Company and …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… including the executive director. Milestone charged their full salaries to the state even though the employees were … audit findings, and the audit rebuttal are detailed in the full audit here …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andHarpursville Central School District – Lead Testing and Reporting (S9-25-11)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016, to October 31, 2016. Cycle Two: January 1, 2020, to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Horseheads – Information Technology (2025M-109)
… – January 21, 2025 We extended our audit period through March 26, 2025, to review documentation supporting whether …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Town of Cato – Supervisor’s Records and Reports (2025M-141)
… did not file the Town’s AFR, as required by New York State (NYS) General Municipal Law (GML) Section 30, since … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … can be found on OSC’s website at https://web.osc.state.ny.us/ localgov/afr-non-filers/ . …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… it's already underway. We will continue to monitor and engage with AEP as it moves to cleaner operations." The … by Climate Action 100+ , a global investor initiative to engage with the global largest corporate GHG emitters. About …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… that have not demonstrated that they are prepared for the transition to a low-carbon economy, New York State … Plan to lower investment risks from climate change and transition the Fund’s investment portfolio to net zero … change and as market forces drive a low-carbon economic transition, we need to make sure our investments line up with …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli Announces Fiscal Stress Scores
… separate “environmental” score for each municipality which can be used to help describe the context in which these local …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… payments that could have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not … a $75,000 general fund contingency, which is less than 1% of the village’s general fund budgeted appropriations and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… maintainers and challenges in finding parts for obsolete cameras. Transit uses a number of alarms, cameras and ID card readers to warn it if anyone enters a … 7, 2023. Auditors looked at 80 alarms and found either no live videos were available or the cameras were not working …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to this fiscal crisis, the federal government must do more to rescue the finances of the states and our local … Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Due Diligence for Companies Holding Abandoned Funds
… is good customer service. Requirements in addition to the mailing requirements below apply to Dividend Reinvestment … See the additional notification requirements section for more information. How to meet due diligence requirements … first class mail to every person or business with a valid address that you expect to appear on your abandoned property …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-funds