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New York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… valued at approximately $275 million as of June 8, 2020. Full Public Complaint Complaint Filed by Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… BOCES officials disputed some of the audit findings. Their full response is included in the final audit report, which …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… disclose its corporate political contributions in the wake of majority shareholder support for the New York State Common Retirement Fund’s (the Fund) shareholder resolution. The Fund holds shares of NiSource valued at approximately $14.6 million. DiNapoli … disclose its corporate political contributions in the wake of majority shareholder support for the New York State Common …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-16
Whether a town may agree to pay rent to the town tax collector clerk justice and supervisor for the use of a portion of their homes as offices from which they regularly perform their official town duties
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 95-32
… Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … or, if the governing board so delegates, the chief fiscal officer or other officer having custody of moneys, may … savings bank operates pursuant to a charter issued by the Director of the Office of Thrift Supervision (12 USC …
https://www.osc.ny.gov/legal-opinions/opinion-95-122024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller … to pay full restitution. The missing money was uncovered in an audit and investigation by DiNapoli’s office. “Ms. … fine amounts to cover her tracks. Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States … ordered to pay $130,624 in restitution to the New York State & Local Retirement System. Magistrate Judge Paige J. … "Mr. Grossmann's determination to steal from the New York State & Local Retirement System with fake documents and other …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
NYS Comptroller Thomas P DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder former Treasurer of the Frewsburg Central School District for stealing nearly $7000 in funds raised by students to support their extraclassroom activities
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolMessage from the Comptroller – 2022 Financial Condition Report
… of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on … aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. Federal funding supports health coverage for …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. Key Findings The Authority did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Selected Personal Service Contracts
… procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit covers the period April 1, 2007 through December … with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsReal Estate Portfolio
… market value for its property holdings. The Authority does not document the needs assessment it conducts to … Key Recommendations Ensure annual property reports include all Authority properties. Estimate and record current …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioAm I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award … conducted by an external auditor, in accordance with the provisions of the federal "single audit act". Other …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations