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Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… including having a climate change adaptation master plan). The report predicted that, without an adequate … asset. MTA B&T has committed $4.95 billion in capital program funding from 2010–2019 and has another $3.33 … has been completed and it is acceptable to be placed in service, and all deliverables necessary to safely maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement Fund’s (Fund) commitment to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureOversight of Kendra’s Law
… if necessary. AOT orders generally cover up to 1 year and may be renewed if the LGU determines that the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Comptroller DiNapoli Releases Municipal & School Audits
… County) Auditors found that the significant revenue and expenditure projections in the proposed budget are … County) Auditors found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … the town’s operations. Yates County – Court and Trust Funds The treasurer delayed turning over $44,940 of …
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 …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period … January 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate from …
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
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … village, school district and fire district to adopt a code of ethics setting forth standards of conduct reasonably …
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
… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas P. …
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
… Version Message from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many … the importance of having broadband internet connections at home, as stay-at-home orders required millions of New Yorkers to participate …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateThe Increasing Threat of Identity Theft
… psychological pain of the pandemic is a dramatic increase in identity theft during the past year. More than 67,000 … that someone used his information to file a false UI claim. “If someone tried to use my name,” he said, … Service: For information on fraud schemes involving the mail, visit …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… guidance to agencies about important dates involved in the payment process as well as the payment terms available in the Statewide Financial System … must provide an Invoice Received Date on the voucher for interest eligible payments to avoid miscalculations of prompt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewDiNapoli: Special Education Providers Shortchanging Special Needs Children
… did not work and ineligible expenses like food and income tax penalties. The audit’s findings have been referred to law …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 92-6
… provisions. Further, the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-50
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (municipal highway construction … that the municipal governing body has approved the project and appropriated the necessary funds. This is in reply to your inquiry regarding the legal requirements municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-90-50New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth services as “the exchange of medical … all provider and service categories are unavailable, CMS data on telehealth utilization among New York Medicaid … likely to be performed via telehealth than others. The CMS data about the types of telehealth services used by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Some NY Schools Not Reporting Bullying or Harassment
… them and are safe and free from harassment and bullying. School districts must protect students’ rights and ensure thorough training for school staff. We appreciate that the State Education … school year. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093018/16s28.pdf Background DASA seeks …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: North Shore Leads Staten Island's Growth
… in ensuring that the North Shore is fully supported, the NYS Comptroller's 'Staten Island’s North Shore Economic …
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
… State Comptroller (OSC) include in the Consulting Services Report it compiles annually on contracts issued by state agencies for consulting services during the previous fiscal year, … are required to disclose, by employment category, the number of persons employed to provide services under a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosure