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State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… Smart, sustainable investments protect the long-term value of the Fund and at the same time can be a powerful tool for helping to address the risk of climate change," DiNapoli said. "The current … in the emerging low carbon global economy." As a member of the We Are Still In Leaders’ Circle, DiNapoli serves as an …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programOpinion 94-32
… to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for … GENERAL MUNICIPAL LAW, §§215(1), 216(3)(d), 219(d), 219-a(2)(a),(b): A village is required to continue a service … that the service award statute is silent with respect to what arrangements, if any, must be made for those members of …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended … State Education Department awarded NYU $23 million for the Metro Center to administer two New York State programs: the … TAPPE was the Director of Finance and Administration for Metro Center. As alleged, TAPPE arranged for three certified …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… If applicable, the following language which specifies the price adjustment terms of the contract. Generally, OSC will … formula: (fill in appropriate formula based on the Consumer Price Index or other recognized national or regional index) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… indictment of Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District (HUFSD), and Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (Smart Starts), … public, the defendants secretly steered lucrative food service contracts to themselves and then illegally …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… District Attorney Anne T. Donnelly announced a Syosset man was sentenced today to up to ten-and-a-half years in … District Attorney Anne T Donnelly announced a Syosset man was sentenced today to up to tenandahalf years in prison …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at … are types of expenditures that should not be recorded as capital assets (not all inclusive): Cost relating to the … (such cost is considered a part of the cost of the new capital project). The cost of relocating a facility including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… Hoosick Falls, Syracuse and Newburgh are the latest signs of the need to spend more on water delivery systems. The … is $22 billion through the year 2030. The state Department of Health, meanwhile, puts the estimate much higher and … that need attention and resources, including contamination of water systems that can cause public health emergencies and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress Monitoring System … in the state. "A healthy fund balance is a key measure of a municipality's financial condition," said DiNapoli. "By …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Agencies Bulletin No. 1723
… Purpose To inform agencies of the procedures for reporting line number changes and to … using the Pay Period Effective Date for the paycheck date of 04/17/2019 (Administration) or 04/25/2019 (Institution). The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1723-reporting-line-number-and-budget-year-changes-fiscal-year-2019-2020Halfmoon Town Supervisor Sentenced To 12 Months In Prison
… also admitted that she lied to FBI agents during an interview on August 7, 2013. Wormuth stated that she had …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonState Comptroller DiNapoli Releases State Audits
… paid. WCHCC officials stated that senior management had goals and were evaluated on achieving those goals before receiving their payments. During the audit period, senior managers often did not submit goals and achievements statements. Further, WCHCC officials …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by … and developmentally disabled boy, died while in the care of a state facility. His parents had attempted multiple times … not ensuring parents and guardians are properly notified of incidents of abuse and neglect according to an audit …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability … May 10, 2018. Background Shelter operators are required to provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals should be … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesNorth Creek Fire District – Board Oversight (2025M-86)
… and policy reviews. As a result, the Board had limited assurance that the information used to make financial … decisions was accurate and complete and provided less assurance to taxpayers and other interested parties that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman … The audit covered Lehman’s bank accounts for the period of January 1, 2013 through February 5, 2015. Background CUNY … largest urban university in the United States, consisting of 24 constituent colleges, graduate and professional …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsOversight of Kendra’s Law (Follow-Up)
… in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … included in our initial audit report Oversight of Kendras Law Report 2022S43 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Livonia Central School … had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, issued in June …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOpinion 92-50
… in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding … by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal Protection (preference to local …
https://www.osc.ny.gov/legal-opinions/opinion-92-50