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State Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… today announced that American Electric Power (AEP), one of the largest carbon emitters in the country, has … decarbonize their business operations. AEP ranks among one of the largest electricity producers in the United … of the Fund's US equity holdings, and is also listed as one of the largest corporate GHG emitters in the world by …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… of private equity, has provided $293 million in returns on 71 exited investments. Since its inception, the program … partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two managing partners have made six … program. For information, visit: http://www.osc.state.ny.us/pension/instate/ For a copy of the September 2014 progress …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… York over the past ten years by more than 41 percent to 2.8 million. Nationwide, the number of borrowers rose by nearly … average costs for tuition, fees, room and board for 4-year institutions rose by more than 50 percent for both … of borrowers with late payments in New York jumped from 8.9 percent in 2006 to 14 percent by 2012 but fell to 12.5 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Operating Funds spending as 2 percent. This reflects the movement off-budget of $1.4 billion in disbursements for the … Plan includes nearly $6.7 billion in temporary and non-recurring resources, excluding federal funds. Such use of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School District Audits
… totaling $12,090. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… positive, we still need to see how holiday sales and Wall Street bonuses contribute to the state’s financial position …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearComptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research … $20.3 million overpayment from an incorrect reimbursement rate. Auditors found other overpayments of approximately $1.2 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsDiNapoli: Tax Breaks From IDAs Continue to Climb
… A Map of 2015 IDA Data by Region is also available, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … as actual expenditures. The supervisor also did not account for payroll-related liabilities, maintain proper cash …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The board and … with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, certain … Castile – Tax Collection Remittance (Wyoming County) The clerk did not remit collections to the town supervisor and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Mattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 … amount ranged from approximately 12 to 23 percent of the upcoming year’s budget, which exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSeized Assets Program
… with complete and/or updated information, including case disposition status, number and value of assets, and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
To assess the extent of implementation of the nine recommendations included in our initial audit report Physical and Financial Conditions at Selected MitchellLama Developments in New York City Report 2022S9
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 95-29
… Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a … TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the … Whether the facilities of a town water district for which indebtedness remains outstanding may …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide … within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to … as to whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: Corporations to Disclose Political Spending
… Management 2015 Dean Foods Delta Airlines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spending