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DiNapoli and William Glasgall Op-Ed
… for his friendship and his passionate discussions with us over the years on this subject have greatly informed this … in state and local finances is a continuing priority for us. Especially now, we believe it's important to focus on … health of state and local governments. And it can provide us with critical knowledge on how federal, state and local …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… but forward-thinking companies are adapting with new strategies that embrace low-carbon technologies, grid … will align its long-term planning with efforts to reduce global warming." The shareholder proposal filed by DiNapoli … to analyze how the Paris Agreement's goal of restricting global temperatures to no more than 2 degrees Celsius above …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… from Comptroller Thomas P. DiNapoli As a member of the Retirement System, you are covered by a plan that provides … of our system, including: Benefits you will receive at retirement (service retirement benefits) if you meet the …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… financial futures to them in order to steal millions to fund other business enterprises and their extravagant … client that the investment was safe, had no risk, and the principal would be returned after a two-year waiting period … victim continued to ask for the return of the remaining principal and interest, but Eckstein stopped communicating …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… on Facebook, Twitter and Alphabet to publicly report what they are doing to enforce the terms of service by which … and safe user experience—users will simply leave. It is high time investors have a transparent view into the … including Mark Zuckerberg; against all four directors up for election at Twitter; and against four of the 10 directors …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one … Key Findings The Treasurer did not maintain adequate accounting records to report the Program’s financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when all of the … following guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment … of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Contract and Payment Actions in November
… of Homeland Security $8.1 million to New York City for the Urban Area Security Initiative Program. State University of …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 88-76
… 11-2.2, which relates to the investment of trust property; 1981 Opns St Comp No. 81-393, p 431). As a general rule, when … for library purposes by the sponsoring municipality (1981 Opns St Comp No. 81-393, p 431; see Martin v Board of … source funds when determining the amount to be raised as tax revenues for library purposes. Finally, with regard to an …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Departments assets and inventory
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCity of Troy – Budget Review (B21-5-10)
… located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … the purchase of equipment of $8,500, these appropriations do not correspond to the expenditures included in the water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Receiving Your Benefit and Filing Your Option Election – En-Con Police Officers Plan
… retirement date, whichever is later. If your election is not timely, by law we must process your retirement as if you … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/receiving-your-benefit-and-filing-your-option-electionState Contract and Payment Actions in June
… Cornell. $27.2 million with Murnane Building Contractors to renovate Cornish Van Hoesen Hall at SUNY Cortland. $4 million with North Central Mechanical Inc. to replace high temperature water lines at various locations … to Computer Technology Services Inc., $1.3 million to I-Link Solutions Inc., and $5.6 million to 23 other vendors. …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-juneSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … State’s costs for underwriting this benefit for taxpayers have grown significantly since the program’s inception, from … STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … budgets and the Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
audit, school district, Amherst
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/amherst-central-school-district-2023-5.pdfDiNapoli Announces State Contract and Payment Actions for November
… the number and types of contracts and payments processed by the state. This builds on his commitment to added …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… retirement date, whichever is later. If your election is not timely, by law, we must process your retirement as if you … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionJericho Water District – Water Use Charges (2013M-395)
… of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … which was generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395