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Opinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, … directed the unspent donations from these vendors to one of two employee benefit funds to be used for gifts for … in our initial report. Of the two recommendations, one had been implemented and the other had been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, … paid bills, wrote checks, and made ATM cash withdrawals for personal purposes with no oversight. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17DiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… Newsday published an op-ed from New York State Comptroller Thomas P. DiNapoli on fusion voting and adopting public financing by 2022. The full op-ed is … barriers that intimidate and discourage qualified people from seeking public office. Let’s tear down those obstacles …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… federal aid may also mitigate some risk of stress in the near term. DiNapoli’s report is based on districts that filed … and were not included in the report. The recently formed Boquet Valley Central School District in Essex …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure adequate protections are in place for children who are placed in the custody of … The state Office of Children and Family Services OCFS is not doing enough to ensure adequate protections are in …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansOpinion 92-54
… of bank as depository when town supervisor is officer and stockholder) -- Purchase of bonds and notes when town … depository, the renewal of town obligations presently held by the bank, and the future sale of obligations by the town … the designation of a bank as a depository is a "contract" for purposes of article 18 (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Town of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Beacon City School District – Claims Auditing (2016M-20)
… develop a comprehensive job description that outlines the expectations and requirements of the claims auditor. The … job description for the claims auditor to explain its expectations and requirements including the need to routinely report the results of the claims audit to the Board. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20State Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… their authority and costing the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. … the Government and Official Misconduct and arraigned in Hurley Town Court. Gutierrez, who stepped down as chief is … Perry stated, "First, I want to thank all the constituents in the West Hurley Fire District who spoke up and brought …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probe2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdfCitywide Payment Services and Standards – Controls Over Payments
… While CPSS management states these reports do not need to match because they are only for internal use, information …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, over the past …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsReview of Travel Card Expenses
… necessary and reasonable business expenses for employees traveling on official State business. We identified … 30, 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesNext Generation 911 Services
… of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the Office of … controls in place to ensure that data used by 911 systems is adequately secured and conforms with the format and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… announced that he called on 16 companies, including Tesla Inc., Domino’s Pizza Inc., and Garmin Ltd., requesting similar comprehensive … Garmin, requests for disclosure were sent to: Bath & Body Works, Inc. Extra Space Storage Inc. Boyd Gaming Corp. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… and Family Services facilities, and 446 county and local facilities. The Commission is charged with both the … was in development during our audit, lacked the ability to produce reports on how complaints and inmate grievances were … Commission generally met its facility inspection cycle of local lockups and reviewed all of the required standards, 23 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-follow