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DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… proposals filed with Eastman Chemical , Marathon Oil and Valero Energy . Two other companies, Dean Foods and H&R Block , recently adopted disclosure of their … ago, we've worked to convince our portfolio companies and fellow shareholders that it's in their own interest to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Comptroller DiNapoli Releases Municipal Audits
… records, forgery and corrupting the government. In January 2025, the former clerk pleaded guilty to petit larceny, … (Delaware County) The board did not conduct, or provide for, an annual audit of the supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… consider this imbalance as they debate proposed budget and policy changes that could significantly impact New York and other states." Today's report, a follow-up to one … in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other safety net …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask whether a … surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… said. “The city has worked to stabilize its labor force and fill critical vacancies, while holding down costs. … the Department of Buildings’ turnover increased 68.3% and the Fire Department increased 52%. As a result of uneven … largest declines included public safety jobs like police and correction officers, dispatchers, construction …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicTown of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … operations than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Henrietta Fire District – Financial Condition (2021M-27)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the same …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSaratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Willsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … billed the New York State Department of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates … or procedures in place to provide guidance to employees and District officials to ensure that separation calculations … were reviewed, approved, accurately calculated and sufficiently supported. The claims auditor did not review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… of Mount Kisco is located in Westchester County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The Court has jurisdiction over parking, vehicle and traffic, criminal, civil, and small claims cases. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Fleischmanns – Water Fund (2013M-151)
… Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual budget for the … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235County of Cortland – Departmental Operations (2013M-157)
… Cortland County is located in central New York State and has a population of approximately 49,000. The County is … are not ensuring that various departmental operations and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and incurring an average of more than $500,000 annually in …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157