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Horseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Village of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate support, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town 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-212Town of Hanover – Procurement (2025M-58)
… bookkeeping, auditing and water testing services. As a result, Board members may not have known about other …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … By the second quarter of 2021, asking rents were down 4.2% from the prior year and vacancy rates were at 18.3%, a … roll for FY 2023, to be released in January 2022, will provide further insight on the potential duration and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… in an investors’ panel as part of the United Nations Climate Change Conference. “Low-carbon, sustainable investments are … profile than its performance benchmark. The new index will further reduce the carbon footprint of the Fund’s overall …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… York State Common Retirement Fund’s (Fund) ongoing efforts to increase corporate accountability for progress on … (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion throughout their businesses not just because it is the right thing to do, but because they will be better positioned to prosper …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesOpinion 92-43
… HIGHWAY LAW, §§140, 142, 284; GENERAL MUNICIPAL LAW, §104-b: Procurements made by a town superintendent of highways … by a town board pursuant to General Municipal Law, §104-b. The town board may not, however, in these policies and … by the board. You ask whether General Municipal Law, §104-b authorizes a town board to require, in its procurement …
https://www.osc.ny.gov/legal-opinions/opinion-92-43NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… to vote their shares for the Fund's request that the company disclose its direct and indirect political spending. … DiNapoli's shareholder request (Proposal 4 on the company's proxy statement ) will be voted on at Wynn's annual … are being spent on political agendas that are not in the company's best interest." Currently, Wynn Resorts does not …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property acquisition, COIDA officials learned that a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Lansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Greece Central School District – Procurement of Professional Services (2024M-129)
… way and without favoritism. Of the 51 professional service providers that were paid more than $10,000, or a total of … the competition process for 33 professional service providers that were paid $2.4 million (65 percent). Officials … and procedures. For example, three medical service providers were paid $346,995 without using the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… to two funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller … leader in addressing climate-related investment risks and pursuing opportunities created by efforts to address the … transition its portfolio to net zero emissions by 2040 and position it for changes already happening in the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… Retirement Fund (Fund), today announced he has written to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions and address risks arising from climate … change. "Climate risk is one of the greatest threats to the state pension fund and its long-term investments," …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… filed shareholder proposals with portfolio companies from credit card issuers to health care providers, to challenge … financially and that, in turn, is threatening long term shareholder value,” DiNapoli said. “The affordability … Decisions DiNapoli also filed shareholder proposals with insurance companies Humana Inc. and The Cigna Group, calling …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… New York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals … bargaining rights. The proposals were filed with Walmart Inc., CVS Pharmacy Inc., Netflix Inc., DoorDash Inc. and … and workforce practices, which includes independent contractors who have advocated for better compensation and …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesOpinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11