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DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… oversight of services was hindered because it did not know how many students were enrolled in the preschool special … The State Education Department and school districts must do a better job serving these students. I am pleased that SED agreed with our findings and has taken …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse … quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed to adopt and publish a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesOpinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 96-7
… has the right of approval over the election of additional volunteers. In our opinion, the power to organize, operate … Since fire districts may individually advertise to recruit volunteers, they may join together and perform this function …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local sponsor … Who as between a community college board of trustees and the county may …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Shareholders Send Exxon a Strong Message on Climate Change
… will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … the resolution — a record level of support for a climate change resolution at an Exxon annual meeting — despite the … want the company to step up when it comes to climate change,” said Pete Grannis, First Deputy Comptroller for the …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeShareholders to Exxon: It's Time to Address Climate Change
… questions at the annual meeting. ExxonMobil's peers are stepping up to address climate risk, it's time they did so as …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not accurately … totaling $6,520. The 2012 through 2020 annual update documents (AUDs) were not filed with the Office of the State …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Government Accountability - Special Reports
… Program Audits (2021-2023), April 2024 Other Improving Government Efficiency and Effectiveness, October 2021 … Reports on special topics issued by the Division of State Government Accountability …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsHammond Central School District – Financial Management (2024M-70)
… balance and reserve funds. As a result, they levied more taxes than needed to fund operations and were not transparent … appear that the District needed to increase real property taxes and use appropriated fund balance to close projected … Did not budget to fund reserves. From July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections … accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; … whether the Town of Gardiner Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collections …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… As trustee of New York state’s $192 billion pension fund, I will continue to seek out sustainable investments and … a reality." Background Comptroller DiNapoli has taken ground breaking actions to promote solutions to climate …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… unreasonable reserve balances circumvents the statutory limit on surplus fund balance and resulted in a real property … were not realized. Reported a surplus fund balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followWest Valley Central School District – Financial Management (2013M-178)
West Valley Central School District Financial Management 2013M178
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationChautauqua County – Financial Condition (2023M-111)
… indirectly funding District operations instead of just the real property owners who benefited from the District’s …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111