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State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… to $5 billion. The cornerstone of DiNapoli’s plan is the creation of a $2 billion index that will exclude or … with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … this shift, but it’s still only the tip of the iceberg of what all institutional investors need to be doing.” Under …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureOversight of Kendra’s Law
… To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) … been scheduled for the following week, but wasn’t. On the day that the second meeting should have taken place, the … determined that care management providers did not promptly connect with the recipient, and provided guidance to LGU …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified a number of issues with revenues and expenditures. They found the district’s unassigned fund … from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing … funding of $20.7 million to finance operating expenditures and relies on approximately $5 million of American Rescue …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating surpluses occurred … Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk County) The board overpaid its 13 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire retirement … Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. Enterprise … to be resolved by reporting in the appropriate account code in the Annual Financial Report (AFR). For example: Cash …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialConflicts of Interest of Municipal Officers and Employees
… government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a … an interest in a municipal contract does not necessarily mean that your interest is prohibited. In order for the …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… they were higher in 2021 than in 2019. New York ranked 13th among all states and had a higher rate of people in … by September 2021 and continued to rise through 2022. In October 2022, this rate was 47.1% in New York. The Social … law established a child poverty reduction goal of 50% over 10 years holding New York state accountable while meeting the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… nor for transmittal of large amounts of data. Smartphones vs. Home Broadband A 2021 survey by the Pew Research Center … the Office of the State Comptroller from Highspeedinternet.com These costs are hard to interpret for several reasons: … . 19 Statcounter, “Desktop vs Mobile vs Tablet Market Share in United States of …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateThe Increasing Threat of Identity Theft
… so inadvertently — for example, by posting a picture of a vaccine card or driver’s license. Use of personal data such … requires them to take a COVID-19 test or that the vaccine or a cure for the virus is available. As part of the … by asking them to pay out of pocket to get a COVID-19 vaccine or to put their name on a vaccine waiting list and, …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… section is to provide guidance to agencies about important dates involved in the payment process as well as the payment … determining the later of invoice or merchandise received dates. However, there may be instances where the agency must … section is to provide guidance to agencies about important dates involved in the payment process as well as the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewDiNapoli: Special Education Providers Shortchanging Special Needs Children
… in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In … education services in New York are predominantly provided by for-profit and not-for-profit private contractors rather … the Comptroller to audit the expenses reported to SED by every program provider of special education services for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 92-6
… repair of town highway equipment to the clerk's spouse. You ask whether a clerk in the highway superintendent's … to make expenditures for the repair of highway equipment without prior town board approval, subject to competitive … we do not believe that the clerk's functions can be properly characterized as the power or duty to …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 90-51
… services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … installation and implementation of an "E911" system. You describe three general categories of proposed … parcel. These numbers alert the person who receives the call as to which emergency service provider will respond to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… York and across the country. The pandemic also spurred a change in how people sought and received medical care; rather … a small share of overall utilization. The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth … Source: U.S. Centers for Medicare & Medicaid Services Policy Implications Growth of telehealth utilization in New …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Some NY Schools Not Reporting Bullying or Harassment
… but four years later, many schools remain unsure of what to do and make serious errors in reporting incidents of harassment and bullying,” DiNapoli … Education Department agrees with our recommendations and is taking steps to help school officials improve their …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since 2010, … must be addressed to ensure that all residents benefit from these efforts." The North Shore population grew by 7.9% …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… on employees providing services under such contracts; that contractors annually report certain employment information to … of Labor’s Employment and Training Administration, on-line at https://www.onetonline.org to find a list of … with “Consultant Disclosure Form B” in the subject line or By mail: NYS Office of the State Comptroller Bureau …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … SFS Vendor File using the Vendor Add Function. The Office of the State Comptroller’s Vendor Management Unit manages the … to maintain detailed information for each payee, including name, address, taxpayer identification number, and electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-ids