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Opinion 93-24
… Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In … for such purposes, and may lease portions thereof not required for fire district purposes [emphasis added]. … firefighters are competitors" are specifically excluded from the types of physical fitness training which are …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… services of $3.3 million for general, water and sewer funds combined, but it could have additional expenditures … services by approximately $21,000 for the water and sewer funds. The budget includes appropriations of approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsWilson Central School District - Financial Management (2022M-22)
… pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and District … can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Opinion 99-14
… of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, 499 NYS2d 395; Davis v Board of …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397DiNapoli: Binghamton City School Finances Progressing
… financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal … monitor and improve the budget. This included: Utilizing accounting software to help identify over-spending within …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingTiconderoga Central School District – IT Asset Management (S9-22-23)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Randolph Central School District – IT Asset Management (S9-22-22)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Mechanicville City School District – IT Asset Management (S9-22-16)
… pdf] Audit Objective Determine whether Mechanicville City School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… and real assets (13.43%) and credit, absolute return strategies, and opportunistic alternatives (6.24%). The …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterNYS Common Retirement Fund Announces Third Quarter Results
… (7.6 percent), real estate (6.5 percent), absolute return strategies (2.6 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (4.1 percent). …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students … and implement escalation procedures for when it is not. Address and resolve the incorrect billings. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOnline Services for Local Government
… districts. Provides the ability to filter and sort the online data display. Links to detail data reports and … time period and offers output to PDF and Excel. … List of online service available to local officals and the public …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsSherburne-Earlville Central School District – Financial Management (2024M-61)
… policy to define its rationale for establishing reserve funds, maximum targeted funding levels and the conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… and real assets (13.30%) and credit, absolute return strategies, and opportunistic alternatives (7.49%). The …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal … policies seeking to rein in climate change. DiNapoli, as trustee of the New York State Common Retirement Fund, the … Fund New York State Comptroller Thomas P. DiNapoli is trustee of the New York State Common Retirement Fund, the …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-change