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Comptroller DiNapoli Releases School Audits
… and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five … million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Statement on Earth Day 2015
… the environment, but for strengthening the economy. Environmental protections go hand in hand with smart, … spreadsheet we must find creative ways to lighten our environmental impact that help raise the bottom line.” As … taken a leading investor role in seeking better corporate environmental practices. He has consistently engaged major …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Opinion 96-18
… referendum on becoming a city) REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State Legislature, a village may not conduct an advisory referendum on the … Whether a village may conduct an advisory referendum on the question of …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the New York Field Office of the Federal Bureau of Investigation (FBI) announced the … State Comptroller DiNapoli announced the indictment of MICHAEL J VATTER charging him with fraudulently obtaining …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… authorities to purchase increasing amounts of energy from renewable sources. Background Executive Order 111 (Order) was … each covered agency seek to purchase enough energy from renewable technologies to meet 10 percent of its electrical … half of the entities met the Order's goal of increasing renewable energy purchases to 20 percent of usage by 2010. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… OTP goal is 95 percent. Key Findings The 7-Day OTP With Boat percentage was below the goal (of 95 percent) during 11 … 84.64 percent to 94.36 percent. The Weekday OTP Without Boat percentage was below the goal for eight of the 13 months … to 94.32 percent. We also found that Weekday OTP With Boat was below the goal during 11 of the 13 months ranging …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its … In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program was … ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… York Racing Association, Inc. (NYRA) is a not-for-profit corporation that holds the exclusive franchise rights to … titles, and interests in its racetracks to the State. In return, the State forgave nearly all of NYRA’s debt … NYRA spent approximately $385 million for the purchase of goods and services. The Agreement sets out requirements that …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Agencies Bulletin No. 1598
… if the agency has not Terminated it or processed a Correct History to remove the retirement row. Agency Actions: If an … follow the instructions below to correct the employee’s history. Verify the employee did not receive a retirement … and the employee’s record to verify they can have “Correct History” completed. Payroll Retirement will notify the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearOpinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… who borrows money from the board's consulting engineer has a prohibited interest in the engineer's contracts with … You ask whether the chairman of a town planning board has a conflict of interest prohibited by General Municipal … the following circumstances. You state that the chairman has borrowed money from the planning board's consulting …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-25
… construed by the courts to refer to "base salary" (see Benson v County of Nassau , 137 AD2d 642, 524 NYS2d 733, lv … v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 … "regular salary or wages" encompasses "base salary" (see Benson , supra ; see also Phaneuf , supra ) but not "fringe …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Comptroller DiNapoli Releases School Audits
… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… Sept. 30, 2025, the Fund had 41.7% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.5%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his ongoing efforts to increase …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… the terms of the DRO and comply with the Order. If the DRO does not address the PLS, the member will receive the PLS … election. If the DRO was approved before April 1, 2008, does not address the PLS and the ex-spouse wants to receive a …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement