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Management of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Directors, whose 23 members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessHammondsport Central School District – Multiyear Planning (2024M-54)
… than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54College of Nanoscale Science and Engineering – Network Security Controls
… security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsOpinion 90-50
… construction performed by State in connection with State project) STATE COMPTROLLER -- Municipal Highways (approval of … proof that the municipal governing body has approved the project and appropriated the necessary funds. This is in … or reconstruction in connection with any highway project undertaken by DOT pursuant to the Highway Law. Upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Releases Report on 30-Day State Budget Amendments
… less may not be the best way to consider the merits.” The 30-day amendments eliminate proposed separate appropriations … and balances, and spending reviews could be bypassed. The 30-day amendments also add language directly to appropriation …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsDiNapoli Announces State Contract and Payment Actions for January 2017
… announced today his office approved 1,399 contracts valued at $2.62 billion and approved nearly 2 million payments worth … rejected 196 contracts and related transactions valued at $1.1 billion and nearly 1,200 payments valued at nearly $14.4 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017DiNapoli Announces State Contract and Payment Actions for August 2015
… provide entertainers. $1.4 million for three contracts for services including ambulance, mobile restrooms and … Center Inc. for art conservation. Department of Health $95.6 million with Island Peer Review Organization … of Civil Service $15.9 million to ValueOptions Inc. for mental health and substance abuse services. Department of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for June 2015
… approximately 24,000 payments valued at $59.1 million. As the state’s chief financial officer, DiNapoli’s office … state payments. This independent review ensures that costs are reasonable, the playing field is level and taxpayers get … Inc. to develop state assessments. $643,000 to Common Core Inc. to develop New York State Common Core learning …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015DiNapoli Announces State Contract and Payment Actions for February 2017
… with Cornell University for maple research. Unified Court System - Community Dispute Resolution $15.3 million for … to the Center for Dispute Settlement; $3 million to Child and Family Services of Erie County; and $2.2 million to … million with Parsons Brinckerhoff, Inc. for design/build support services statewide. $302,000 with Coyle Industries …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli Expands State Pension Fund's In-State Investment Program
… fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank … the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge the gap … to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 million in …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programMonitoring of Homeless Data
… homeless shelter costs as ranging from $2–2.2 billion for the calendar years within our audit scope. Twice a year, … System (HMIS) Data Standards, which establish guidelines for the type of information organizations must collect on … to assist in resource management and ensure equity in the application of resources for homeless individuals at the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataPreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases State Audits
… always comply with DOT’s requirement for an annual interim inspection if the repairs are not completed. Further, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… the extraordinary challenge of quickly shifting to remote learning formats. Recent national data show student … in helping students that are most in need to make up for learning loss, while pandemic relief funds for education are … stated, “The results show the profound toll on student learning during the pandemic, as the size and scope of the …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… We need to look at this as an opportunity to form a renewed bond with the residents and the Fire District and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeTown of Dover – Financial Activities (2013M-139)
… the Town warrants have been satisfied. Perform bank and cash reconciliations monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. Conduct an annual audit of the records and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Opinion 2006-7
… (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to … (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to … by the municipality to the service provider may take into account the service provider’s capital cost for the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse … quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed to adopt and publish a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesOpinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11