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DiNapoli: Central NY Village Official Stole More Than $100K

… than $117,000 in public funds. The New York State Police yesterday arrested Margaret Bailey and charged her with …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100k

NY State Comptroller Announces Appointment of Emerging Managers Director

… Emerging Manager Program. With more than two decades of Wall Street experience, McClearn has also held various leadership …

https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-director

Privacy and Security of Student Data

… Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of … the Education Law and outlines numerous requirements that all schools must implement to strengthen data privacy and … The Department has not completed a data classification for all the types of information it manages, processes, or …

https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data

Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)

… initial audit report Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Report 2017-N-5 ). … report, issued September 6, 2018, examined whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is …

https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-follow

Opinion 89-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions (purchase of bonds and … bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …

https://www.osc.ny.gov/legal-opinions/opinion-89-4

Opinion 89-21

… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees … highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within … on line between two towns divided into districts and each district considered as belonging to town to which allotted …

https://www.osc.ny.gov/legal-opinions/opinion-89-21

Colesville-Windsor Fire District – Board Oversight (2025M-74)

… report – pdf] Audit Objective Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … board may not simultaneously serve as a commissioner of a fire district located within the town, as the duties attached …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74

DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals

… of the New York State Common Retirement Fund (Fund), today announced he has written to 10 of the largest … trustee of the New York State Common Retirement Fund Fund today announced he has written to 10 of the largest …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goals

State Comptroller DiNapoli Releases Municipal & School Audits

… and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 884

… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State Departments and Institutions, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits

DiNapoli Releases Annual IDA Report

… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report

State Comptroller DiNapoli Releases Municipal Audits

… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … and flooding that spans multiple counties. Even a small dam failure could result in significant economic consequences … by local governments. In the wake of a 2008 audit of DEC's dam safety program by DiNapoli's office, DEC strengthened its …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

Debt – 2022 Financial Condition Report

… New York State had the second highest debt burden, behind only California. It was sixth highest among all states in …

https://www.osc.ny.gov/reports/finance/2022-fcr/debt

State Comptroller DiNapoli Releases Audits

… Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in DMNA’s internal controls … to school daily across the state, with one third riding School District-owned buses, one third riding … York City Administration for Children’s Services’ Early Learn program. Auditors found that on its annual Consolidated …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

DiNapoli: State Pension Fund Value $194.3 Billion

… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billion