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New York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … statement today in response to a majority shareholder vote of 62.3 percent in support of the Fund’s request that ExxonMobil do more to address … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… Fire District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period … the statutory framework established for fire districts and can create a clear structure for managing investments and improving oversight and accountability. A comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … were appropriately procured, properly audited and approved, adequately supported and for valid District … disbursements were appropriately procured properly audited and approved adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL … moneys raised by a volunteer fire company that is part of a village fire department is property of the village or …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Housing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … housing company compliance and to increase monitoring of housing company compliance. Key Finding Division … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followState Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive dues adjustment. Affected … The purpose of this bulletin is to notify agencies of an automatic dues increase and a onetime retroactive dues adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check signings and online … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… ensured disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested … did not always ensure they were properly authorized and supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationState Agencies Bulletin No. 762
… Purpose To describe the process of changing bargaining units for affected titles. Affected … 17L, paychecks dated 12/12/07 Background Per a Memorandum of Agreement (MOA) between Council 82 and the State of New York, certain titles will be moved from the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationAccounts Payable Advisory No. 35
… not allowed to use this term for other types of payments and must receive prior approval from OSC to use this term. … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsRochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted … The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Overview – Governmental Accounting Standards Board
… regulatory body charged with setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement No. 67 … for and disclosed in the financial reporting statements of public pension plans and participating employers. These …
https://www.osc.ny.gov/retirement/employers/gasb/overviewManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations made in our initial audit … audit objective was to determine whether the Department of Health (Department) and MCOs had adequate processes in … To determine the extent of implementation of the eight recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followCapital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three recommendations included in our initial audit … fiscal 2018-19 capital spending plan totaled $87 million, of which NFTA provided $10.4 million. The remaining capital … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followOpinion 90-21
… (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties (preparation and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE … Whether claims may be prepared and presented to the town board for audit by the secretary to …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) … Whether this aid may be used to pay operating expenses of the school district or is required to be used to fund …
https://www.osc.ny.gov/legal-opinions/opinion-95-24DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… Thomas P. DiNapoli today announced the sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had … in United States District Court for the Eastern District of Tennessee at Knoxville. “Leslie Schwinzer lied about her … Thomas P DiNapoli today announced the sentencing of Leslie Schwinzer of Knoxville Tennessee for stealing …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksOperational Advisory No. 33
… – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously … The Office of the State Comptroller OSC has updated the guidance for the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … 2018-N-3 ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-follow