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Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEden Central School District – Payroll (2017M-11)
… in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Village of Argyle – Water Billing and Collections (2023M-148)
… complete report – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide … with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … action. … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOpinion 90-3
… legislative body; and using the taxable assessed value of all other real property. When a village elects direct cash … bears to the aggregate full valuation of real property in all of the cities and towns in such area" (emphasis added). …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Former President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with United States Attorney Geoffrey …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… asset classes including actively and passively managed public equity, fixed income, private equity, infrastructure … York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees … Plan. The New York State Department of Agriculture and Markets should step up efforts to ensure honey bee … Interactive Map Journal (Supplement to Jan. 2023 audit of AG and Markets) New York’s Agriculture Industry: A Resilient …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programNew York’s Economy and Finances in the COVID-19 Era
… Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was … reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times … Return to Normal? Well over half of New York’s small businesses said they do not expect business to return to its …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 91-57
… separate bank accounts ( cf . General Municipal Law, §6-c[7]) or prohibit comingling of library fund moneys with … is the custodian of library moneys. (Education Law, §§226[6], 259[1]; 1987 Opns St Comp No. 87-84, p 125; see also Opn …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 89-20
… to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to … authority with respect to these matters. General Municipal Law, §806 requires each county, city, town, village and … for purposes of section 806 (General Municipal Law, §800[4]; see also Town Law, §174[6]), a town's code of …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with estimated …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… an office, or deriving receipts from activity within NYS (other than the Metropolitan Commuter Transportation … pari-mutual betting as prescribed in Articles 2, 3, and 4 of the Racing, Wagering and Pari-Mutuel Law. 30422 … and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 88-29
… Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board member … Division decision, however, holding that the "contract for sale, although in form concerning only the county, by … the assertion that a county treasurer, in conducting a tax sale, is seeking to collect sums owed to the county, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… index, doubling its investment. The Fund was the first public pension fund in the U.S. to create an index that … with an annual carbon footprint analysis of the Fund's public equity portfolio (16 percent lower overall emissions … New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billion