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Software Management (2015-MR-3)
… to the following community colleges: Corning Community College [pdf] , Finger Lakes Community College [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Hammondsport Central School District – Multiyear Planning (2024M-54)
… established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently … established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Noise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 90-50
… 27 of section 10 of the Highway Law provides that the Commissioner of Transportation shall: Have power, upon the … the removal and relocation of facilities, provided the commissioner of transportation deems it practicable to … estimates prepared by DOT. Chapter 159 of the Laws of 1970 added the proviso that the Commissioner could undertake …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Corporate Governance
… see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting The Fund votes by … those of select non-U.S. companies. During the 2025 Proxy Season (calendar year 2025), the Fund cast 29,674 votes on … Guidelines . Voting is an important fiduciary obligation. 2026 Proxy Vote Announcements Company Meeting Date Vote …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceMonitoring of Homeless Data
… of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of … to determine if OTDA’s programs are using all available data to best address the needs of those experiencing or at … of Temporary and Disability Assistance OTDA monitors data on the States homeless population to better understand …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataSelected Aspects of Accommodations for Passengers With Disabilities
… airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … A May 2007 DOJ publication established best practices for state and local government website accessibility. Key … structurally doable, PABT should post signage with clear directions to the nearest station where access is available. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesPreston Fire District – Board Oversight (2025M-87)
… ensuring that annual financial reports (AFRs) are filed in a timely manner. The District’s budgeted appropriations … period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average daily balance available for investment from this account was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Investors 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 for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State Common …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… have filed a shareholder resolution calling on ExxonMobil to set and disclose greenhouse gas (GHG) reduction targets, covering emissions from both its operations and the … such steps," DiNapoli said. "The world is transitioning to a lower carbon future and Exxon needs to demonstrate its …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … small businesses for working capital, equipment or real property. With its focus on small business lending, NYBDC can …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… risks and/or set water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary investment oversight, risk … Released today by State Comptroller Thomas P. DiNapoli, the review concluded the Fund operates with the highest …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… the process and documentation requirements for purchase order submittals subject to OSC approval. Purchase orders … the standard terms and conditions associated to a purchase order (see Purchase Order Standard Terms and Conditions for additional … the process and documentation requirements for purchase order submittals subject to OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… turbulence out of Washington,” DiNapoli said. “Under my watch, our diversified, disciplined investment strategy … the Fund’s long-term fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to … assessment of how the Fund is being managed and where improvements could be made. Weaver’s review found: The …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… Staten Island caterer which provides food to the New York Army National Guard, inexplicably acted as an unnecessary …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139State Comptroller DiNapoli Releases State Audits
… its own methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs … Department (SED): Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New York …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits