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DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… and doing the right thing for New York City's public pension funds. His multi-faceted plan to protect the city's public pension funds will do much to ensure the funds operate with … New York State Common Retirement Fund. Today, the state pension fund stands as a national model for accountability …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… and Putnam counties. Among other programs, WARC provides preschool special education services to children with … $5.3 million in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualPlacement Agent Ban
… agents, paid intermediaries and registered lobbyists in obtaining investments with the Common Retirement Fund. … agents paid intermediaries and registered lobbyists in obtaining investments with the CRF …
https://www.osc.ny.gov/legislation/placement-agent-banRetirement Contribution Borrowing Limits
… System may borrow against retirement contributions. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsBoquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132DiNapoli: New York on Better Financial Footing
… practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New … $2 billion Smart Schools Bond Act, which will be placed on the November ballot for consideration by voters. For a … practices and an improved economy according to a report on the 201415 state Financial Plan released today by New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingOpinion 96-5
… requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), to an appeal involving the … [1940]). We have construed the word to mean fees paid to public officers for services performed, such as statutory … deemed an act of the corporation, it is our view that an appearance by counsel on behalf of a defendant constitutes an …
https://www.osc.ny.gov/legal-opinions/opinion-96-5DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… with the other municipal unions, obtaining anticipated health insurance savings and closing future budget gaps, … DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to replenish … the securities industry in the city continues to shed jobs. During the first four months of 2014, the securities …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… the $4 billion bond act to projects to move structures and infrastructure out of high flood risk zones, restore natural … that can help control storm water and projects to protect infrastructure from floods. Through August 2025, $129.7 … which are essential for the protection of lives and infrastructure and future economic growth. Severe Weather …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOpinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has …
https://www.osc.ny.gov/legal-opinions/opinion-94-33State Parks a Growing Attraction
… . Over the past 10 years, attendance has surged at Gantry Plaza (an increase of 194 percent), Saratoga Springs (63 … (623,442) Jones Beach Nassau 7,913,408 2,003,070 Gantry Plaza Queens 4,231,517 2,792,837 Saratoga Springs Saratoga … | Urban Institute , February 28, 2022 (accessed March 5, 2026); Centers for Disease Control and Prevention, Parks, …
https://www.osc.ny.gov/reports/state-parks-growing-attractionComptroller DiNapoli Releases Municipal Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport-Blue … County) The library’s employee leave accrual records are not accurate. Auditors found a total of 209.37 leave accruals … support for those payments, including the monthly bank statements, cancelled check images or invoices. In …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… the following audits have been issued: Research Foundation of the State University of New York: Allocation and Budgetary Controls Over … methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the … methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringOpinion 98-11
… last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; … the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is automatically … timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Belfast Central School District – Reserve Funds (2021M-135)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Copiague Fire District– Mechanic Shop Operations (2021M-93)
… District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor the Shop’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93State Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stress