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Controls Over Capital Improvements at City-Owned Homeless Shelters
… the period from July 1, 2013 through December 16, 2019. About the Program DHS, an administrative unit of the New York … to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in Brooklyn, the roof replacement …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or other action — to … “As investors, we’re concerned that many fossil fuel companies are responding to global warming’s … to protect investors and the broader marketplace. Fossil fuel companies can’t acknowledge climate change and their …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… monitor projects to determine whether the community is getting an appropriate return on its investment and … based on unconfirmed reports from project owners, which is not considered a best practice. Wyoming County IDA IDA …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDebt – 2023 Financial Condition Report
… next five years, declining to $3.7 billion in SFY 2027-28. For both SFYs 2020- 21 and 2021-22, new debt issuances were … two years. It also continues to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, … agencies have previously cited issuing additional debt for operating purposes as a potential risk factor that may …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… delivery, transportation, case management and support for family caregivers. In June, the state released a Master Plan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsDiNapoli Announces Reduction in Employer Contribution Rates for Retirement System
… of return among state public pension funds is 7.0% as of August 2021, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-reduction-employer-contribution-rates-retirement-systemeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… proposal they filed at eBay Inc. after the company agreed to revise its Governance Guidelines to include gender and racial diversity among the qualities … just one woman on its board, lagged its peers when it came to board diversity and had no stated policy that it made …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced that American Electric Power … and plans to add renewable energy, energy efficiency, and grid modernization initiatives, those emissions reduction … resources and advanced technologies to make its power grid more efficient and decentralized. In its American …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . DiNapoli recently released an update …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town … Whether park land fees imposed upon subdividers by a newly incorporated village under village subdivision regulations adopted …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… and the unwavering strength of its residents,” said Lisa Sorin, President of the Bronx Chamber of Commerce . …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesNew York State Comptroller DiNapoli Statement on Win at SEC
… of England co-filed a shareholder proposal at ExxonMobil in December, asking the company to assess how the worldwide effort to rein in global warming would impact its business. In response, ExxonMobil sought clearance from the Securities … of England cofiled a shareholder proposal at ExxonMobil in December asking the company to assess how the worldwide …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System … was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … all projects prior to approval or monitor the performance of businesses that received financial benefits. Officials did … to approval and subsequently monitored the performance of businesses that received financial benefits …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHammond Fire District – Board Oversight (2024M-151)
… District’s financial activities, adopted required policies and completed required training. Key Findings The Board did … records. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a code …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 1, 2015 through September 30, 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsCounty 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 … of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaRhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154