Search
Opinion 98 - 22
… 873; 6 McQuillin, Mun. Corps., §21.10). In that event, as part of the annual budget adoption and amendment process (see …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Harrison Central School District - Financial Condition (2018M-260)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted budgets with reasonable estimates. Key Finding The Board and District Officials: Did not reasonably estimate … general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Oversight of Dam Safety
… Emergency Plans 158 of 843 (19%) dams, including 153 of 505 Hazard Class B dams and five of 338 (1.5%) Hazard Class C dams, did not have an Emergency Plan on … filed within the past 10 years. Engineering Assessments 278 of 843 (33%) dams, including 249 of 505 Hazard Class B …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetySelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities using or possessing radioactive materials were … regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… announced that Vicki Fuller, chief investment officer of the New York State Common Retirement Fund (Fund), will … investment returns, averaging an annual growth rate of more than 8.75 percent. The Fund has gained significant … support and thoughtfulness have been indispensable. And my colleagues at the Fund have been essential to every …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two … Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… to working in the financial sector, where he was an equity derivatives trader at JP Morgan, Barclays and Jefferies in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundGASB Statement 87, Leases
… capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership … Each state agency must apply its circumstances to GASB-required relevant factors to determine if a lease meets … based on historical experience. View a Reasonably Certain template to document your analysis. GASB 87 Applicable Lease …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesCity of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated … For example, the balance sheet account and general ledger accounts for the general fund checking account balance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli Releases Analysis of Executive Budget
… today by State Comptroller Thomas P. DiNapoli. "It is a high-pressure year for the state budget. Decisions made … of the budget. Under one proposal, the budget director is empowered to reduce certain spending by up to 3 percent if … notes that All Funds spending in the coming fiscal year is projected at $168.2 billion, with more than one in every …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli Announces Latest Fiscal Stress Scores
… and develop realistic long-term financial plans.” The latest round of scores is based on 2015 financial information …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… "New York City's office properties are an important part of its economy, attracting businesses and workers from …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… of the Fund, announced today. These restrictions are part of DiNapoli’s comprehensive Climate Action Plan to … The evaluation of the Fund’s shale oil and gas holdings is part of DiNapoli’s broader review of the transition readiness …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… an additional approximately $2.4 billion to three funds as part of its Sustainable Investments and Climate Solutions … oil and gas, and integrated oil companies, which is a part of its broader review of the transition readiness of … an additional approximately $24 billion to three funds as part of its Sustainable Investments and Climate Solutions …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… success, it is essential to address the climate-oriented investment challenges faced by the Fund’s portfolio. Climate … metrics into its executive compensation plan. McDonald’s Corp. agreed to assess supply chain water-related business … quantity targets, while Realty Income Corp., a real estate investment trust, agreed to adopt and publish a low-carbon …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesComptroller DiNapoli Releases Annual Review of MTA Finances
… identified. The program would also eliminate more than 400 subway maintenance positions. In total, the authority would reduce the number of subway maintenance employees funded by the operating budget … work force to a level only slightly higher than before the Subway Action Plan. The third element of the MTA’s …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Agencies Bulletin No. 1129
… purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder … purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, 2012, prior to the … active, have been properly mapped in SFS, have valid chart field values, and have personal service segregation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountCapital Planning (Follow-Up)
… requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. NFTA’s fiscal 2018-19 … on April 1, 2016, examined whether NFTA has complied with the capital planning requirements of the Public …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… Use Adobe Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and … have another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to … or have another version of MS-Excel to view MS-Excel files. Microsoft PowerPoint Microsoft offers file viewer and …
https://www.osc.ny.gov/help/website-accessibility