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State Comptroller DiNapoli Releases Municipal Audits
… of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at … least 45 percent of the next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the 2020-2021 state budget which reflects an estimate of the economic impact and ongoing volatility stemming from the spread of the coronavirus (COVID-19). DiNapoli estimates tax revenue … $4 billion below the projections in the Executive Budget of $87.9 billion. He also offered one alternative scenario if …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… System.) These benefits are provided by Section 375-e of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsOpinion 2002-16
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State … Program. To prevent duplicate payment of services, health insurance companies use a process called coordination … Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Jobs Top 9 Million, New Statewide High
… highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 jobs since 2009, according to a … Comptroller Thomas P. DiNapoli. The overall job growth in 2014 alone was 143,000 – the strongest growth since 2000 – … Mohawk Valley and the Southern Tier saw the biggest drops in employment. “Six years after the Great Recession, growth …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent … – Proposal received 34 percent support from shareholders Royal Caribbean Cruises Ltd. – Proposal received 34 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical … 387 individual directors at 72 companies, including Chevron Corp., ExxonMobil Corp., Berkshire Hathaway Inc. and … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli recently released an update …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonWest Niles Fire Company – Financial Activities (2017M-205)
… officials did not keep any supporting documentation for 16 disbursements totaling $2,415. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of New Rochelle - Elevator Inspections (2018M-62)
… 35 instances and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of Watervliet – Financial Condition (2017M-230)
… declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Barnard Fire Department – Financial Controls (2015M-134)
… Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire … year totaled approximately $245,000. Key Findings The Board did not enforce the financial provisions in its bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Jamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately 5,800. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Odessa-Montour Central School District – Financial Condition (2016M-71)
… a multiyear financial plan to estimate the future costs of ongoing services based on past trends and the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Danby – Audit Follow-Up (2022M-8-F)
… the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks … to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Ballston - Water Fund Financial Operations (2023M-60)
… fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a … an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. We …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Manhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Ensure District inventory records are complete and include the detail necessary to adequately track and locate IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15