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Collection and Use of Oil Spill Funds

… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental … 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The … To determine if the Department of Environmental Conservation …

https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-funds

Community Development Block Grant – Federal Funding and New York

… The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to … Funds may be used for a variety of purposes, including community development efforts and community services, but the …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grant

DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending

… announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s request that it publicly … where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political … Inc. (50.3%); NextEra Energy Inc. (43%); Western Union Co. (41.7%); The Travelers Companies Inc. (35%); Express …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending

Compliance With the Safe Schools Against Violence in Education Act

… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed whether the Department has used incident data to identify school … prevention and response programs. Our audit covered the period July 1, 2011 through June 16, 2014. Background The …

https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-act

DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure

… of the Fund's proposal: 2017 Goodyear Tire and Rubber Co. Nisource Inc. 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola Enterprises Raytheon Union … Creek Timber Company Inc. Qualcomm Inc. Southwest Airlines Co. 2012 CSX Corporation The Kroger Co. PG&E Corporation …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosure

Hazard Mitigation and Coordination (Follow-Up)

… Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and … impacts of these hazards. NYCEM creates and maintains four citywide evacuation plans that provide guidance to agencies … evidence that it conducted formal assessments of its four citywide evacuation plans. Two of these plans were last …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow

Leading the Way on Climate Investment

… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … change-related investment risks and pursuing opportunities for the Fund’s investments. Climate Action Plan In 2019, … released a Climate Action Plan that laid out a path for the Fund to address climate risk in its portfolio. The …

https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investment

Comptroller DiNapoli Releases School Audits

… appropriated over $81 million in fund balance, but only needed about $4.7 million to finance operations. …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0

DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress

… and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely … stress before the pandemic hit,” DiNapoli said. “Some of that pressure could be alleviated with federal stimulus funds and the restoration of state aid, but the full extent of the pandemic’s impact on …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stress

XIX.4 Suballocations – XIX. Project Costing (PCIP)

… child budget should be established as a control or track only budget options. The owning agency of the project will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocations

Office Real Estate in New York City: A Review of Market Valuation Shifts

The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdf

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … Sullivan County Industrial Development Agency PILOT Program 2013M161 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

CUNY Bulletin No. CU-407

… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycle

County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)

… accountable for delivering promised benefits to the community in exchange for tax abatements. Officials billed … Develop, adopt and document cost-benefit ratios that meet community needs, reflect the economic environment and provide … recapture-of-benefits clause in agreements to protect the community and taxpayers. Ensure that all PILOT billing and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-project

Tri-Valley Central School District – Budgeting (2014M-094)

… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are … Develop formal contingency plans for the use of surplus funds that may be available if potential liabilities are not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094

East Moriches Union Free School District - Budget Review (B7-15-5)

… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … for high school students, charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5

Central Islip Union Free School District – Financial Management (2013M-380)

Central Islip Union Free School District Financial Management 2013M380

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380

Hammondsport Central School District – Multiyear Planning (2024M-54)

… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54