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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount … petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

ConAgra Palm Oil Policy

ConAgra policy to only source palm oil that is fully traceable back to suppliers who adhere to certain principles.

https://www.osc.ny.gov/files/press/pdf/con-agra-palm-oil-policy.pdf

Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change

… this week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder … and resources. The company’s response was to notify the SEC of its intent to block the proposal from a shareholder … responded to ExxonMobil’s move in a letter to the SEC on Monday. “ExxonMobil risks becoming an outlier among …

https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-change

Town of Barton - Highway Asset Accountability and Procurement (2019M-8)

… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …

https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… report significantly late (an average of 331 days), and only one filed within the 90-day requirement. All but one of …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

State Comptroller DiNapoli Releases Municipal & School Audits

… totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks

… drop in the financial markets; The U.S. economy grew by only 0.7 percent in the fourth quarter of 2015, and job …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risks

Investors: Exxon Needs to Step Up on Climate Change

… publicly recognize that a lower carbon future is not only inevitable but rich with opportunity. While Exxon has …

https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-change

Agency Financial Reporting Package

… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. The State's … and financial reporting system under the control of OSC provides for the collection, summarization and …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance

… A General Ledger Business Unit (GL BU) is generally defined for each entity that … and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that … by “01.” A complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu

NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies

… several companies to set targets for lower greenhouse gas (GHG) emissions, use more renewable energy, increase … pressure on the company to take action. Three oil and gas companies — Concho Resources, Inc. (CXO), Range Resources …

https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies

Opinion 92-40

… charged to particular customers is not required. Where only an approximation of cost or value is possible, …

https://www.osc.ny.gov/legal-opinions/opinion-92-40

DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin

… The former highway superintendent for the Town of Erin in Chemung County made personal purchases and used gas, … http://www.osc.state.ny.us/localgov/audits/towns/2014/erin.htm . Photos of some of the equipment in question were … The former highway superintendent for the Town of Erin in Chemung County made personal purchases and used gas …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erin

State Comptroller DiNapoli Releases Audits

… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0

GASB Statement 87, Leases

… typically occurs on an annual basis. A cancellation clause only affects the lease term if it’s reasonably certain the … with an agreement that it will then be leased back. Only a sale transaction qualifies for sale-leaseback …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

Town of Middlebury – Purchasing (2013M-212)

… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212

Sole Custody Reporting

… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …

https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting

DiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future

… DiNapoli said. “We’ll continue to use our strength as a major investor and call on our publicly held companies to … of low-carbon electricity generation resources. As a result of the agreements, the Fund, which owns shares in … proposal with five other energy companies, which went to a vote and received the following support from fellow …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-future