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Farmland Protection Program
… protection plans Land Trust Planning Grants (LTGs) – award State assistance to land trusts for activities that … plans Farmland Protection Implementation Grants – award State assistance to eligible entities for activities … for each of the 10 regions increased by at least 40%, and half of them increased by over 65%, with Long Island’s …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOpinion 88-74
… or other property to an incorporated association having a like object. Pursuant to this authority, an unincorporated … to erect a veterans' memorial building or monument, but do not provide for contributions to a private organization. … of historic edifices. Although, as noted, these statutes do not authorize contributions to private entities, we call …
https://www.osc.ny.gov/legal-opinions/opinion-88-74State Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, 2023 and 2024 financial statements further … city has limited options available to fund any increases in operating costs. City officials were not planning to …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Deposit – Claims Auditing (2023M-173)
… with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling $20,659 without …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… $614,606 if they used other available investment options. Key Recommendations Develop and manage a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition2014 Year End Report
… Background The Board administered four sole custody funds in 2014 – the Uninsured Employers Fund, the Special Fund for … the claims: (i) were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportComptroller DiNapoli Releases Municipal Audits
… , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and … a potential revenue shortfall of approximately $15,000 in the first year of operation. Town of Busti – Taxpayer … did not properly budget or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… (Fund) request that they increase the use of renewable energy in their operations and supply chain. “More Fortune 500 companies are shifting to renewable energy, not just because it helps reduce greenhouse gas … protecting their long term value by committing to diverse energy sources that are competitively priced and will provide …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… prior to disbursement or regularly reviews prepared bank reconciliations. The administrative secretary is allowed … District officials also have not adequately restricted online banking access rights to ensure the security of funds … bookkeeper share the same user name and password for the online banking function. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Sustainable Investments and Climate Solutions Program
… provides a roadmap for the Common Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key … Action Plan which provides a roadmap for the Fund to address climate risks and opportunities across all asset …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdf