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Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, improper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Progress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW The purpose of this section is to provide guidance regarding the fields that are mandatory … Financial System (SFS) Travel and Expense Module. This requirement will help facilitate a more efficient and … The purpose of this section is to provide guidance regarding the fields that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… as part of the New York State Common Retirement Fund’s (Fund) ongoing efforts to increase corporate accountability … equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and … as part of the New York State Common Retirement Funds Fund ongoing efforts to increase corporate accountability for …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… emission index in Paris, where he is participating in an investors’ panel as part of the United Nations Climate Change … climate change is one of the biggest risks facing global investors across multiple sectors,” said the Fund’s Chief … is at the core of the new index. “Companies take note when investors take action, and when money moves, the world moves …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureCorporate Governance
… and implement best governance practices. Sustainable executive compensation programs align management incentives … Commitments and AI Data Centers, Linking Child Safety to Executive Compensation and Data Protection Impact Assessment … long-term value. PG&E Corporation 5/21/2026 Against Executive Compensation Misalignment of pay and performance …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceVillage of West Hampton Dunes – Financial Operations (2013M-390)
… are not ensuring that these services are obtained at the best possible price. Key Recommendations File annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… [ read complete report - pdf ] Audit Objective Determine whether the County … COIDA officials disagreed with certain findings in our report. Appendix B includes our comments on certain issues …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaLansing Central School District – Procurement (2021M-213)
… may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Panama Central School District – Procurement (2024M-73)
… to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, … methods. Therefore, the Board, officials and the claims auditor did not help ensure that District funds were used to … the procurement policies and GML Section 103. The claims auditor also relied on other District officials to perform …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Greece Central School District – Procurement of Professional Services (2024M-129)
… attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… Thomas P. DiNapoli today on the shortcomings of the Olson Group’s COVID-19 report and the need for an independent … still mourning deserve. An independent report by the Olson Group, prepared under contract with New York state, was … the state Department of Health’s data, which the Olson Group should have had access to, showed that the actual …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 96 - 11
… for a town are set forth in article 7 of the Town Law (§90 et seq .). Section 94 provides that a town board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… Opt into Public Financing of Elections”was published in The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, including public funding of elections for all … * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… organizing unions, Gannett allegedly threatened to lay off workers, cut benefits, force employees to work unpaid …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… managed account or vehicle, in these restricted companies. Holdings in these companies will be sold by the Fund in a …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programNYS Pension Fund Commits $2 Billion to Climate Transition Index
… on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … within its internally managed public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index … for leading the way with its comprehensive approach to addressing the enormous challenges posed by climate …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexState Comptroller DiNapoli Releases School District Audits
… IT equipment that had not been sanitized of data prior to storage was found and auditors were unable to identify 354 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits