Search
Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee … New York will continue to take bold action to invest in the use of renewable resources, support the growth of … on how best to decarbonize the pension fund in a way that will secure retirement for hardworking New …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … to the town board. The reports did not include a detail of money received and disbursed as required. Track state and … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Reporting on Foreclosure of Real Property Funds – Kings County
… properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 … and overseeing the administrative operations of all courts in the New York State Unified Court System (UCS). This system … 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City … spent appropriately and effectively." Claryville Fire District – Budgeting Practices (Sullivan County) The board is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Management of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) … and Engineering (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the UAlbany …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programDiNapoli Announces State Contract and Payment Actions for June 2016
… than 1.9 million payments worth more than $11.8 billion in June. His office also rejected 238 contracts and related … office averaged 7.5 days for contract reviews in June and two days to audit payments. DiNapoli releases … trade development services in Australia, Brazil, Chile, India, Mexico and South Africa. Governor’s Office of Employee …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen the Fund’s … platform. The Fund is one of a few public pension funds in the country to establish an emerging manager program in virtually every major asset class including public equity, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programExxon's Investors Call for Meaningful Climate Risk Plan
… said. "Exxon's business is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers … Systems, CalPERS and other U.S. and European investors. A list of co-filers is available here . Last year, ExxonMobil … Retirement Fund is the third largest public pension fund in the United States, with an estimated $186 billion in …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planOpinion 88-48
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … proposals or written or verbal quotations, would depend on the nature of the particular purchase. In this regard, it … including requirements regarding selection of contractors on a competitive basis). October 26, 1988 Nancy E. Wright, …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Statistical and Information
… and pertinent information concerning overall real property tax rates of the State's municipalities. How to Apply for …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings District … officials maintained a complete and accurate inventory of information technology IT equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … adopted inadequate policies and procedures that did not address segregation of duties to safeguarding collections. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, … than $1 million of the estate's money on home renovations, college tuition, and other personal expenses. Bayard now … account. Bayard spent the money on home renovations, college tuition, and other personal expenses and transferred …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointed