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Town of Almond - Tax Collection (2019M-188)
… issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188ConAgra 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.pdfTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. Monitor highway fuel use, … gasoline totaling over $1,100 that could not be accounted for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public … for its products and carbon restrictions would impact its oil and gas reserves and resources. The company’s response … proposals with those companies. More recently, 10 global oil and gas companies, including Shell and BP, announced …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , Great Neck , Holley , … of $93.8 million. Villages provide essential services for their residents, who elect a board to plan, guide and … We reviewed 2 the fiscal year 2023 AFR filing status for 30 villages (Villages) across NYS and identified the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Comptroller DiNapoli Releases Municipal & School Audits
… officials cannot assure taxpayers that all IT equipment is safeguarded, adequately accounted for and would be …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsAgency Financial Reporting Package
… reporting system under the control of OSC provides for the collection, summarization and reporting of unique … with generally accepted accounting principles (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or email us …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… Mayor de Blasio released his preliminary executive budget for fiscal year (FY) 2017 and a financial plan for FY 2016 … and job growth was weaker than expected in January 2016; Oil prices have fallen to the lowest level in more than a decade, providing relief to consumers but causing the oil industry to contract; The Federal Reserve raised …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksInvestors: Exxon Needs to Step Up on Climate Change
… at the ExxonMobil AGM in Dallas tomorrow to make the case for this resolution in person," said Edward Mason, the Head … the 2 degree analysis that investors expect from the oil and gas majors." The shareholder proposal asks Exxon to … climate risk disclosures by companies in sectors such as oil production and processing that are directly affected by …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… climate change’s impact and to set meaningful goals for lowering their emissions and using renewable energy … sources,” DiNapoli said. “There is no single magic bullet for addressing climate change, but we are continuing to move … significant pressure on the company to take action. Three oil and gas companies — Concho Resources, Inc. (CXO), Range …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… promoting accountability and reducing opportunities for financial mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages … in Villages Individual Village Audits Village of Almond – Transparency of Fiscal Activities Village of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: 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, oil and other town supplies for his own use, totaling nearly … in Chemung County made personal purchases and used gas oil and other town supplies for his own use totaling nearly …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinOpinion 92-40
… FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) … 389 NYS2d 1022, affd 43 NY2d 673, 400 NYS2d 817; Mobil Oil Corporation v Town of Huntington , 85 Misc 2d 800, 380 … York , 43 NY2d 253, 401 NYS2d 173; Nitkin , supra ; Mobil Oil Corporation , supra ). These principles are equally …
https://www.osc.ny.gov/legal-opinions/opinion-92-40State Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit … that there were weaknesses in DEC's oversight of Major Oil Storage Facilities (MOSFs) reporting and facility … Medicaid payments, including $4.58 million in overpayments for long-stay inpatient claims that were billed at higher …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled … price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Sole Custody Reporting
… the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information needed for the State’s annual financial statements. Agencies are … the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingV.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 maintains and reports on its own … has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an organizational … data that is restricted by New York State policy (e.g., oil spill-related confidential information that is stored in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuGASB Statement 87, Leases
… of the contract, and have no termination options. These should be reported as a financed purchase of the underlying …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… General Dynamics agreed to set quantitative goals for lowering its GHG emissions based on guidance from the … calling on Domino’s Pizza to commit to using palm oil that was certified free of links to deforestation. Palm oil harvesting is one of the leading causes of deforestation, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-future2023 Annual Receipts and Disbursements History of the Oil Spill Fund
2023 Annual Receipts and Disbursements History of the Oil Spill Fund
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2023.pdf