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

… prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In …

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

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial … P DiNapolis office released a report and series of audits today reviewing compliance by villages with financial …

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

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

… did not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate … report to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are …

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

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

… plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … the company to publish an annual assessment of the impact on its business of public climate change policies, including …

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

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P DiNapoli today announced …

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

Investors: Exxon Needs to Step Up on Climate Change

… adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have won a … light of the rising tide of investor concern over climate change, is shortsighted and puts shareholders’ investments in … and processing that are directly affected by climate change and the efforts to rein it in. While Exxon has …

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

DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks

… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …

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

Agency Financial Reporting Package

… . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …

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

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

State Comptroller DiNapoli Releases Audits

… the wheel truing equipment to round off flat spots on rail car wheels, the facility was also not used for periodic … over 60 days, resulting in an estimated $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton … waiting lists, resulting in approximately $78,000 in lost rental revenue. Eleven of these apartments were vacant for …

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

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

… for his own use, totaling nearly $70,000, according to an audit detailing the fraud released today by New York … on Public Integrity investigation, a collaborative effort to combat public corruption at all levels of government, by … shows the extent of his alleged theft and his efforts to cover his tracks. Burlew betrayed taxpayers' trust by …

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

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

… as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, as defined by … reporting, it may require a separate GL BU. Segregation of ChartField values – ChartField values are shared across … source can be used to segregate transactions. Balanced set of books – Situations where a balanced set of books are …

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

Opinion 92-40

… COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county landfill pursuant to County Law, … for its use. You ask whether the county may fix user fees for the use of the landfill at an amount which generates … on the foregoing, in our opinion, a county may establish fees for the use of the county landfill which are reasonably …

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

GASB Statement 87, Leases

… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …

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

… custody bank account information. For more information about Sole Custody Reporting, please contact the Office of … Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) Presentation (PDF) User Manual Training PowerPoint For all questions regarding Sole Custody …

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

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

… (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The … About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in … GHG emissions and helping safeguard the New York Common Retirement Funds Fund longterm investments …

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