Search
Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York … The estimated value of the New York State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Adirondack Central School District , Greenburgh Central School District , Greenville Central School District and the LaFargeville Central School … announced his office completed audits of the Adirondack Central School District Greenburgh Central School District …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… report its corporate political spending. As a result of the agreement, the Fund withdrew a shareholder proposal it … disclose its political expenditures. Shareholders need transparency in order to determine whether corporate … State Common Retirement Fund is the third largest public pension fund in the United States with assets of $176.8 …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… the Fund determined 21 failed to show viable transition strategies. The 21 companies are: APA Corp. Apache Corp. …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… an agreement with Ohio-based utility FirstEnergy Corp. to comprehensively disclose its political spending, New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its shareholder … an agreement with Ohiobased utility FirstEnergy Corp to comprehensively disclose its political spending New York …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… State Comptroller Thomas P. DiNapoli today said the $150 … or respond to the spread of the novel coronavirus. Most state and local governments have been slow to spend their … direct payment. “Given the dramatic impact of COVID-19 on state and local revenues in New York and elsewhere, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli Releases Report on SFY 2024-25 Financial Plan
… outlook is in a relatively stable position, but continues to have a structural budget deficit, with a cumulative three-year budget gap of $13.9 billion forecasted by the Division of the Budget (DOB), according to a report by … outlook is in a relatively stable position but continues to have a structural budget deficit with a cumulative …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… Department of Health (DOH) for a state program intended to help municipalities replace lead drinking water service … “Lead in drinking water poses a serious threat to public health, and can especially harm children, who are … developing,” DiNapoli said. “New York state has worked to address this hazard by targeting funding towards finding …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementState Comptroller DiNapoli Releases Municipal Audits
… paid to her. In addition, the clerk and code enforcement officer failed to compare the money received for building …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Rockland Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts … approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by … position of Chief Operating Officer/Deputy Superintendent is economical and beneficial for component district …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Groton Central …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter … The State Comptroller determines the form and manner of this report. Prescribes Requirements for Excess Funds to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, … 1999, the City issued debt to finance the purchase of items that are normally purchased with annual budget …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Wayne Central School District – Financial Management (2012M-229)
… 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229