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City of Glen Cove – Budget Review (B7-16-12)
… totaling more than $4 million in the general, water, and golf and recreation funds. The City included $3.9 million in … to monitor the financial position of the water and golf and recreation funds and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 … The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more than $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli Calls on Companies to Increase Board Diversity
… as trustee of the New York State Common Retirement Fund in recent months. “Research has shown that companies … at a competitive disadvantage. And when companies fail to address shareholder concerns over lack of diversity they … put our portfolio companies on notice that we want them to be responsive and adopt best practices when it comes to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityCost-Saving Ideas: Managing Workers' Compensation Costs
… CostSaving Ideas Managing Workers Compensation Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Contract Description field for each transaction, including amendment transactions. For amendment transactions, the NYS Contract Description field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli recently released an update …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… take advantage of the growth in climate investing may miss out on a chance to strengthen their portfolios,” said the … into investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsOpinion 95-29
… LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to a public authority and dissolve the district. Moneys received from the sale of the property and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Village of Manlius – Financial Reports (2025M-89)
… and strategic decisions, assess the Village’s financial standing at year-end and did not ensure the Village filed an …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… initiatives, those emissions reduction targets only extended to 2020 and did not show how or whether its …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsSeized Assets Program
… were valued at $992.7 million, and the Division received only $12.2 million (or less than 1.25 percent of the amount …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Education (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … of a school district’s financial condition is its level of fund balance, which represents the difference between … time. School districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… of the nation’s industry employees in 1990, but in 2024 it only accounts for 17.4%. Although industry employment in New …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… travel information and mistakes on dates, trip times, number of riders, addresses, cross street names, equipment … the audit period, the rate of errors and unprofessional telephone manner complaints surpassed the contractual limit in every month reviewed. The total number of errors in this time period was 15,837, but the MTA …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableDiNapoli Presses Companies on Political Disclosure
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Alcott School Alcott on its …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented … reported on the Consolidated Fiscal Reports CFRs of The Child School School were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manual