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DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… State Common Retirement Fund (Fund) has reached agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … agreements, the Fund withdrew its shareholder resolutions with the companies. “More companies understand that reducing …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsThe 80/20 Housing Program (Follow-Up) (2018-F-18)
To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program (2015-S-83).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f18.pdfOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Tuition Assistance Program – Metropolitan Learning Institute
… in Rego Park with additional instruction sites in Jackson Heights, Brooklyn and Jersey City. (Only students …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesBroadalbin-Perth Central School District – Cash Management (2020M-65)
… As a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 … flow forecasts that estimate funds available each month for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Opinion 93-7
… is not exempt from competitive bidding requirements as a professional service. You ask whether a county contract to … bidding requirements of General Municipal Law, §103 as a professional service. You have informed us that the services … St Comp, No. 88-35, p 65). The courts have also noted that professional service contracts often involve a relationship …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64State Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025XVI.3.G Legal Compliance – XVI. Financial Reporting
… 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal Provisions and GAAP) Process and Document Preparation: … basis reporting requires the disclosure of violations of legal and contractual provisions that could have a material …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTaconic Hills Central School District – Financial Management (2019M-155)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by a total of $12.6 … Determine whether the Board and District officials adopted realistic budgets to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155State Comptroller DiNapoli Releases School Audits
… a policy or written procedures to ensure that all overtime hours worked by department employees are properly authorized. … through 2014-15, which generated more than $5 million in operating surpluses. As a result, approximately $2.6 million …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68New York’s Economy and Finances in the COVID-19 Era
… January 7, 2021 Edition Selected Economic Trends Student Loan Balances Up 3.9% in New York; Will Pandemic-Related … Relief Be Extended Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to … according to newly available data from the Federal Reserve Bank of New York. That figure has increased 20.1 percent …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… "Mayor de Blasio has managed the city’s finances responsibly and … challenging times and New Yorkers need leaders like Mayor de Blasio." … Mayor de Blasio has managed the citys finances responsibly and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… “The murders of three Israeli teenagers, innocent young men whose future’s held great promise, are both … thoughts and prayers are with the families of the young victims. “There cannot be true peace in the Middle East … The murders of three Israeli teenagers innocent young men whose futures held great promise are both shocking …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … final assembly in Yonkers, New York. The first M9 rail car entered revenue service on September 11, 2019. The … Stock Programs Department Selected Aspects of the M9 Rail Car Project Management …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-follow