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County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the … property was acquired based on a $6 million to $20 million development plan, without an interested developer. We found …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaGreece Central School District – Procurement of Professional Services (2024M-129)
… School District (District) Board of Education (Board) and District officials sought competition for the procurement … of professional services. Key Findings The Board and District officials did not always seek competition for … million (65 percent). Officials consistently used the same attorneys since 2011, and an occupational and physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mPanama Central School District – Procurement (2024M-73)
… report – pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education … and GML Section 103. The claims auditor also relied on other District officials to perform her job …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… required format for the fields. Please note that SFS will not allow an employee to (1) create or edit an expense report …
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
… inclusion, and how these affect the company’s business. Last year, the proposal won 36% support from Chipotle’s … the U.S. Centers for Disease Control and Prevention, Black women are three times more likely to die from a pregnancy-related cause than White women. Discrimination and Harassment Disclosure Corporations …
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
… New York State Comptroller Thomas P. DiNapoli today announced … Chief Investment Officer Vicki Fuller. “These are just our latest commitments. By shifting our capital to companies with …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureCost-Saving Ideas: Establishing an Effective Fleet Management System
… models, they had more options (such as power windows and locks) and a smoother ride than their newer counterparts; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemNewark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, … of goods and services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersReview of Growe Technologies Inc.
… and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a non-competitive …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Village of Skaneateles – Claims Auditing (2024M-68)
… audited and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board (Board) did not audit all claims before … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 million, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “New York Should Opt into Public Financing of Elections”was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… "Climate risk is one of the greatest threats to the state pension fund and its long-term investments," DiNapoli said. … to a total of $4 billion. The Fund was the first public pension fund in the U.S. to create an index that excludes or … State Common Retirement Fund is the third largest public pension fund in the United States with estimated assets of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 96 - 11
… such a resolution to voter approval (see Ecker v Town of West Seneca , 87 Misc 2d 322, 384 NYS2d 613). Finally, we note … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases School District Audits
… unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… created by efforts to address the climate crisis. These latest commitments will help us protect the Fund’s long-term …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… workers’ freedom of association and collective bargaining rights. The proposals were filed with Walmart Inc., CVS … independent contractors who have advocated for better compensation and benefits, and the ability to negotiate with … overall stock performance, which directly impacts employee compensation. Gannett has been accused of stalling on …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some troubling … said. “The failure to adhere to district policies and best practices, whether it be when putting together the … one of the candidates BOCES recommended as having the best qualifications, the board hired a candidate that BOCES …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district