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DiNapoli Presses Companies on Political Disclosure
… of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. The remaining proposals request … from 43 percent of shareholders in 2018) CMS Energy Corp. (proposal received support from 45 percent of shareholders in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureOpinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… and final projections. The General Fund ended the year with a balance of $8.9 billion, equal to approximately 5.8 … since 2000. “New York state ended the fiscal year with cash in the bank largely thanks to billions of dollars … federal funds for health care spending associated with the Affordable Care Act. Spending was $1.4 billion lower …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesSteuben County – Financial Management (2025M-127)
… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases School District Audits
… sought competition for goods and services. Town of Webb Union Free School District – Financial Management … limit. The board did not properly establish the workers’ compensation and unemployment insurance reserves which are also overfunded, having enough …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations … proposed budget continue to be unreasonable. Chenango County Industrial Development Agency – Project Approval and … receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The justices did not …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… The state pension fund has committed an additional $50 million for investments … by Graycliff Partners, a new investment partner for the fund and one of 19 investment firms that manage In-State … has returned nearly $300 million to the state pension fund and supported thousands of jobs across the state,” said …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… The New York State Common Retirement Fund reached agreements … it filed climate-related shareholder proposals during the 2021 proxy season, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. This was the first proxy season … The New York State Common Retirement Fund reached agreements …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonLawrence Union Free School District – Financial Management (2025M-115)
… and forward to October 30, 2025 to review the District’s 2024-25 fiscal year financial data. Understanding the Audit Area A … needs while maintaining financial health. The District’s 2024-25 fiscal year general fund total appropriations were …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… from federal operating aid will total $76.6 billion in SFY 2020-21, up 30.2 percent from the prior year, largely reflecting measures enacted in 2020. This spending is expected to total $72.3 billion in SFY …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… as part of the recovery.” Pre-Pandemic Economic Growth and Post-Pandemic Recovery The Rockaways saw steady business … by a slower percentage than in Queens or citywide. Job losses were reversed by 2021, however, with employment … worked in partnership with Comptroller DiNapoli and his office to furnish an economic and demographic snapshot of the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackOpinion 91-20
… those services provided by the emergency rescue and first aid squads of the fire companies serving the fire … those services provided by the emergency rescue and first aid squads of the fire companies serving the fire …
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 from 2000 to … above the affordability level increased from 40.5 percent in 2000 to 50.6 percent in 2012, while the percentage of homeowners above the … Housing costs in New York rose sharply relative to income from 2000 to 2012 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideXVI.4.B Tax Revenues – XVI. Financial Reporting
… revenue transactions should be recognized in the period when the taxable exchange transaction occurs or when the resources are received, whichever occurs first. … transactions will be recognized in the accounting period when they become measurable and available. Full accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesFocus on Facts
… Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: … Federal Impact: NYS Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … of State Agencies and Public Authorities (January 2025) Health / Medicaid DOH, Lead Service Line Replacement Program, …
https://www.osc.ny.gov/focus-onEconomic Impact of Tariffs – Federal Funding and New York
… for consumers are likely to remain elevated throughout 2026 . Impact on U.S. Trading Partners With the initial … Note: All Other exports include items such as waste and scrap materials, second-hand and used goods, returns of … Register, Presidential Documents , accessed on February 3, 2026. 2 See for example Philippe Andrade et. al., Effects of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsTown of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdfOpinion 92-14
… TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW … 20: The chief fiscal officer of a county may refund a deposit made to discharge a mechanic's lien without a court …
https://www.osc.ny.gov/legal-opinions/opinion-92-14