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New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… action by the U.S. Securities and Exchange Commission (SEC) to mandate corporations disclose the risks they face … by the sustainability nonprofit, Ceres — we call on the SEC to require all corporations to disclose their climate … for protecting investors’ assets. We believe the SEC should adopt climate disclosure rules and metrics that …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
… advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In a …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… related programs through 58 local departments of social services (Local Districts). OTDA’s Division of Housing and … Outcome Reports to OTDA. While these reports provide aggregate data to OTDA, Local Districts typically also … some of the reports received by OTDA containing the aggregate data do not include data from all shelters. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… Empire State Development ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programSelected Safety and Security Equipment at Train Stations
… SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural components, and ensures that security … platform. At St. George and Tompkinsville, they are near the turnstiles – Automated Fare Collection pay areas. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. … the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … affected. Background: The State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , … worked by the 10 custodial unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… (SBIC) Fund to provide credit financing to eligible companies and deliver attractive returns to the state pension … with five major banks to bridge the gap between New York’s companies and the financing they need to excel. These … mezzanine financing. The program is targeted at New York companies with revenue between $5 million and $50 million. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District Irvington Union Free School District Newark Central School District and the Port Jervis City School District
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … budget. District officials did not establish a rationale for funding District reserves. Also, by transferring surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… that offered 0.02 percent interest, and the average daily balance available for investment from this account was … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not conduct or provide for an annual audit of the supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. In … not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its … The MTA expects debt outstanding to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 percent since 2019. Debt service is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… helped support the recovery of more than 67,000 retail and restaurant jobs between the first and most recent year of … operating for more than one year added retail and restaurant jobs between their first and most recent year of … five years between 2020 and 2024. Of the total retail and restaurant jobs created during the analysis period, nearly …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals to serve … sewer district to install, at the expense of the district or the town, lateral sewers to serve two properties within …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of … of Sands Point , 200 Misc 57, 102 NYS2d 910 [zoning]; In re Keegan's Estate , n.o.r., 37 NYS2d 368 [interpretation of wills]; In re Schmidt's Estate , 159 Misc 373, 289 NYS 247 [intestate …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16