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Leading the Way on Climate Investment
… DiNapoli’s 2025 Climate Action Plan – Update and Progress Report builds on his 2019 Climate Action Plan , and expands … to addressing climate risk and investing in climate solutions. This multi-faceted approach employs sustainable … risks and create investment opportunities in climate solutions for the Fund; and committing $40 billion to the …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentOversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted … establish training and safety technique requirements for school bus drivers and school bus safety training instructors …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… (DEC), through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Extended Producer … environment; however, it only covers the collection and recycling of rechargeable batteries weighing less than 25 … batteries must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… the New York State Pollinator Protection Plan (Plan) to address the high loss of pollinators in the State. According … sale of nucs and queens as well as all those requested for transport for the 5-year period ending December 2021. …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followFacilities Planning Bureau Project Review
… to determine whether districts are commencing project construction prior to obtaining final project approval. The … and Building Code (Code) in relation to district construction projects. The Code applies to every facility … and approving plans and specifications for all capital construction projects involving these facilities and issuing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewState Agencies Bulletin No. 2074
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/15/2022, or … paychecks dated 12/21/2022. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2022 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly … Did Delaware County Industrial Development Agency DCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteScarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Montrose Fire District – Claims Auditing (2025M-53)
… A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among … Purchases made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… Improvements Project (Project)? Audit Period March 19, 2020 – January 31, 2024. We extended the audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement … to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … can benefit taxpayers. During the audit period, the District had funds on deposit at one financial institution in … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… operating funds is an important financial consideration for village officials, because it is available for appropriation to reduce taxes, fund one-time expenditures … fund balance exceeding the 30 percent maximum limit for the past three fiscal years. For example, when adding …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and timely … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … Did City of Ithaca City officials maintain complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… complete and timely accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a village board and officials when monitoring a village’s … with various laws and maintaining the public’s trust. For the 2024-25 fiscal year, the Village’s general fund and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Agencies Bulletin No. 2410
… is to provide agencies instructions for processing the 2026 Special Assignment to Duty Pay (SAD). Affected … Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and the Civil … Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025CUNY Bulletin No. CU-826
… for processing the CUNY 2025 rate increases for Auto Mechanic and Machinist Titles. Affected Employees: CUNY employees in Auto Mechanic and Machinist titles are affected. Background: … for a 2025 rate increase for employees in the titles of Auto Mechanic and Machinist. Effective Dates: The 2025 rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-826-cuny-2025-rate-increases-auto-mechanic-and-machinist-titlesState Agencies Bulletin No. 1352
… location pay rows, as required by the employee’s Job record, including factor change rows, if necessary. NOTE: If … the employee is NOT eligible for the earnings because the record contains incorrect information, the agency must ensure the record is corrected. For example, updating the position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportState Comptroller DiNapoli Releases Municipal & School Audits
… signed 615 checks totaling $4.8 million. Rockville Centre Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0