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Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Pandemic Planning and Care for … face significant health issues making them more vulnerable in an emergency. For example, individuals with IDD have a … and mortality). OPWDD’s clients largely receive services in congregate settings, posing special infection control …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … procurement duties among staff, such as approval, verification and payment of claims. Never allow anyone to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from … without payment of the toll prescribed by the Triborough Bridge and Tunnel Authority at the regularly established … TBTA’s contracted law firms were not effective in collecting outstanding receivables from persistent toll …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs … To determine whether the Office of Addiction Services and Supports programs and the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalCost-Saving Ideas: How to Reduce Energy Costs
… weather stripping. Use programmable thermostats to raise air conditioner settings and lower heating settings. Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… for its suppliers. 2010 - The Common Retirement Fund, in concert with other signatories of the United Nations …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… companies, Dean Foods and H&R Block , recently adopted disclosure of their corporate political spending after the … have agreed to our request deserve commendation. Without disclosure, shareholders have no way of knowing whether a … company's own bottom line and long-term value." DiNapoli's disclosure proposals asked the companies to report their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The supervisor was unaware of the statutory requirement for deposits and only made one deposit at the end of each … to the procurement policy regarding obtaining quotes for purchases and public works. During the audit period, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2NY 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-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … all money as required and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight … chief, who was also a director of the Border City Hose Company, entered into an unauthorized contract with a private …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in New … over $15 billion in emergency education aid during the pandemic from the federal government, with $14 billion from three rounds of … today released a review of recent federal data about how the pandemic negatively affected student performance in New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalOpinion 2001-11
… be subject to the requirements of General Municipal Law §104-b. Section 104-b requires fire districts to adopt written internal … bidding requirements. The stated objectives of section 104-b include assuring the prudent and economical use of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… Annual Employment Reports will be due no later than May 15th of each year. SUMMARY RFPs and other solicitations for … of the State Comptroller Bureau of Contracts 110 State Street, 11th Floor Albany, NY 12236 Attn: Consultant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… doubling its investment. The Fund was the first public pension fund in the U.S. to create an index that excludes or … Fund's regular index holdings, raises the current value of the Fund's sustainable investments to more than $7 … closer to the 100 percent renewable energy economy we need." The index, which is internally managed by the Fund, …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… has since agreed to the proposal and committed to adding a woman to its board in 2022. As a result, the proposal filed … their boards. In situations where a company has just one woman on its board, the Fund has withheld support from all … nominating committee members at 673 public companies with only one woman on their boards. About the New York State …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… our pension fund invests in to be desirable places to work for everyone,” DiNapoli said. “Studies have shown that … DEI addresses the lack of information and disclosure of corporate policies on disability inclusion by creating a … and promoting people with disabilities in the work force. Corporate participation in the DEI is a concrete step for …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionV.2 Governance – V. Chart of Accounts (COA) Governance
… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … and requirements define what, when, and, to some extent, how. Governance policies will provide guidance on appropriate … documented processes that must be followed to execute any change to the SFS including governance forms for use in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… dollars through expert and independent review. Use this reference guide to familiarize yourself with the … recommendations. Avoiding conflict of interest By law, you can’t hire or appoint immediate or close family members of a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCost-Saving Ideas: Evaluating Solid Waste Collection Options
… the services. • If the contract is funded by real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government may contact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options