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North Creek Fire District – Board Oversight (2025M-86)
… reserve fund balance totaled $59,113 as of December 31, 2024. Audit Summary The Board did not provide adequate … Ensure that the Treasurer provided sufficient financial reports to effectively monitor financial activities … For example, the Treasurer underreported December 31, 2024 cash balances by $76,644 in the Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Opinion 91-18
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the confidential secretary or bookkeeper. You ask whether it is still the opinion of this Office that there is no … town's code of ethics be consulted to determine whether it contains any pertinent provisions. Further, even if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or other action — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking to meet … DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry companies by enforcement or …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 92-50
… or contractor to the political subdivision is reasonably related to the performance of goods and services being …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the District’s inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an … and OSC’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. … to our office within 90 days, pursuant to Section 35 of GM. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Virtual Currency Licensing
… We discovered lags between the submission of required anti-money laundering risk assessments and the granting of licenses – …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… of State Retirement Administrators (NASRA), the only other state pension fund with an assumed rate of return …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Manual Reporting – Enhanced Reporting
… manual reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for the report period. You can report: Job … these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them for reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Comptroller DiNapoli Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – City of Saratoga Springs (Saratoga County) City of Saratoga Springs officials …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found … known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual … for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Controls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has appropriate … adequate controls over the capital improvement process at City-owned homeless shelters. Our audit covered the period … the Program DHS, an administrative unit of the New York City Department of Social Services, is the primary agency …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… that individuals can enroll in, the Direct Plan and the Advisor Plan. The Direct Plan offers a broad array of … expenses to New York Direct Plan account holders. The Advisor Plan offers the option to select individual … 16 individual investment options. There are over 168,000 Advisor Plan accounts valued at $3.4 billion. Since January, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… recent scandals. In recent weeks, the bank's problems have only mounted; a federal investigation has been expanded into …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programJune 2002: GASB Statement 34
… has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Nichols Joint Fire District – Procurement (2025M-103)
… commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition also guards against favoritism, extravagance and fraud, while …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Oversight of Persons Convicted of Driving While Intoxicated
… Key Findings Of the 2,166 IIDs ordered by courts, only 111 IIDs (5 percent) were actually installed, and the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedHomeland Security Grant Program – Federal Funding and New York
… Initiative (UASI) and Operation Stonegarden (OPSG) (see Figure 1). Together they fund preparedness, planning, … Office of Emergency Management (OEM) at 11 percent (see Figure 2). Impact The FY 2026 preliminary budget assumes that the NYPD will receive …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are … the extent that State agencies responsible for operating and regulating public pools beaches and aquatic spray grounds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-grounds