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Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… to appropriate in the budgets, the Board increased taxes by an average of about $318,000 (2 percent) each year … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mLawrence Union Free School District – Financial Management (2025M-115)
… extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … budget appear reasonable. Auditors expect 2024 fire department overtime expenditures to be within the adopted …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) … Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then … The treasurer stated that she did not turn over the money because the action was still pending in court. However, …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… Thomas P. DiNapoli announced today. The investment was made through the Fund’s In-State Private Equity Program, … partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two managing partners have made six … Buffalo businesses for the state pension fund. "Hamilton Lane is pleased to have supported AccuMED throughout its …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims … which is within the limit established by law. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… excess surplus fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… a $2 billion increase to the Fund's low emissions index, doubling its investment. The low emission index underweights stock ownership in some of the worst GHG … emissions with returns closely tracking the Russell 1000 index. The carbon footprint of the low emissions index is 75 …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsState Comptroller DiNapoli Releases Audits
… Because of the excess exemptions, an estimated $349,069 in real property taxes were not collected. New York Racing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… GHG targets and committed to co-funding an environmentally friendly hydrogen project. Chemical maker Albemarle Corp. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli Presses Companies on Political Disclosure
… has reached an agreement with Hilton Worldwide Holdings Inc. to fully disclose its political spending and has filed … from 37 percent of shareholders in 2018) NextEra Energy Inc. (proposal received support from 43 percent of … in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureComptroller DiNapoli Releases School District Audits
… fund balance as a funding source. The board also increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Corporations to Disclose Political Spending
… Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… Investment Program, New York State Comptroller Thomas P. DiNapoli announced today. Investments made from this money will be overseen by Graycliff Partners, a new investment partner for the fund and one of 19 … strong management teams and providing strategic and financial guidance. We view New York State as a region with a …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… up the return of lost money is priority of mine, and my office worked with the State Legislature in 2024 to create … economic times, every little bit helps as the cost of gas, groceries and everyday essentials rise.” Launched by … step forward in cutting red tape, strengthening public trust, and ensuring more families can access resources that …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsNorth Brookfield Fire District – Board Oversight (2026M-2)
… totaled $70,643 and was primarily funded by real property taxes. Audit Summary The Board did not adequately oversee the … and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Opinion 91-20
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular … collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL … MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-91-20DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income … they live, more New Yorkers are feeling pinched by rising housing costs,” DiNapoli said. “When half your income goes to … of life.” DiNapoli’s report evaluates New York state housing affordability trends from 2000 to 2012 using U.S. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues