Search
Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written … relevant case law, when a fire district’s fire department is comprised of both paid firefighting personnel and multiple … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsChurchville-Chili Central School District – Procurement (2025M-18)
… did not ensure goods and services related to CIP contracts were competitively procured in accordance with the District’s … entered into, and valued at approximately $36.6 million, were procured in the most prudent and economical manner and … did not ensure goods and services related to CIP contracts were competitively procured in accordance with the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Vertus Charter School – Information Technology Asset Management (2025M-9)
… (including IT assets). In addition, the IT asset inventory was decentralized with multiple individuals and a service … track or identify the School’s IT assets. This was because the records were incomplete or included …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… receive RRAP payments, and whether the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach … receive RRAP payments and whether the Housing Trust Fund Corporation HTFC is engaging in adequate outreach activities …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… luxury, but a necessity,” DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many … service among the five boroughs as of 2024. Out of 18 city neighborhoods with the highest share of households … data showed Internet Service Provider (ISP) broadband connections were available to nearly all of New York City as …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… named the New York State Common Retirement Fund as the number one U.S. pension fund, and the third globally, for its … named the New York State Common Retirement Fund as the number one US pension fund and the third globally for its …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … entered into any new agreements since the initial audit was completed. … The purpose of our review was to assess the City of Poughkeepsie Industrial Development …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fPort Washington Union Free School District – Payroll (2025M-38)
… complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, custodial, maintenance, security and … as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… report – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … The purpose of our review was to assess the Starpoint Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … Responsibility for the administration and management of EOP is shared between SUNY Administration’s Office of Opportunity Programs (Office) and sponsoring EOP campuses. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … The purpose of our review was to assess the North Salem Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHenderson Fire District – Financial Activities (2025M-67)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, … are properly safeguarded, the Board should ensure accurate accounting records are maintained to capture all transactions … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 91-53
… TOWN BOARD -- Compensation (additional compensation for additional assigned duties); (additional compensation if … budget unless a local law subject to permissive referendum is adopted. (2) A town board member may be appointed deputy … town board shall fix, from time to time, the salaries of all town officers and employees. Pursuant to Town Law, §108, …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 92-30
… (contracts with not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county … interest in such a contract pursuant to General Municipal Law, §803 and should not participate in the discussion or … is deemed to have an interest in any contract with a firm, partnership, association or corporation of which he or …
https://www.osc.ny.gov/legal-opinions/opinion-92-30State Comptroller DiNapoli Statement on Enacted State Budget
… before the end of session, the procurement reforms my office has advanced will be addressed. With heightened … policy decisions in this budget is especially essential. My office will provide more detailed analysis of the enacted …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetDiNapoli Presses Companies on Political Disclosure
… same disclosure from eight more of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. … are expected to be the subject of shareholder votes at the companies’ annual meetings this spring. “Investors have the right to know if companies are using corporate funds to influence the …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli Releases January State Cash Report
… million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion higher than initial … below initial projections and $628.5 million below the latest projections released with the Executive Budget in … January which was $5823 million higher than the DOBs latest projections and $48 billion higher than initial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportNYS Common Retirement Fund Announces Third Quarter Results
… was 1.11 percent for the three-month period ending Dec. 31, 2016, with an estimated value of $186 billion, … 31, 2016, which is the end of the state fiscal year. As of Dec. 31, 2016, the CRF has 38.5 percent of its assets … 20162017 was 111 percent for the threemonth period ending Dec 31 2016 with an estimated value of $186 billion according …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: Fiscal Stress Down Slightly in Villages
… classified in “significant fiscal stress” were: Potsdam (St. Lawrence County); Pomona (Rockland) and Tannersville … Dec. 31 fiscal year end date and are not included on this list. Their scores will be released later this year. The … towns, ten villages, and the majority of cities. For a list of villages in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villages