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Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… Comptroller Thomas P. DiNapoli and the Church of England are urging ExxonMobil to disclose the resilience of its … of England’s investment fund. “As responsible investors we are committed to supporting the transition to a low carbon … reporting from ExxonMobil to be able to assess how they are responding to the risks and opportunities presented by …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli Appoints Senior Budget and Policy Staff
… Division of Budget and Policy Analysis. These appointments are to fill currently vacant positions. “New York has a … Division of Budget and Policy Analysis These appointments are to fill currently vacant positions …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… tire sites and whether the waste tire fee collections are being used consistent with the purposes defined in the … ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating … divisions with mandated responsibilities that include, but are not limited to, activities covered under the Law, to …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesOpinion 91-45
… only functions that a highway superintendent may perform are those expressly or by implication authorized or required … whether the activities of a town highway superintendent are limited to those directly related to town highways or … to town highways. In addition, you ask what remedies are available if a highway superintendent does not comply …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 94-29
… is represented by a party who might have the means to pay the fee. Under the accepted rules of statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 88-18
… distributed to your town pursuant to Tax Law, §261(3) are required to be apportioned among the town and certain … §261(3) prescribes the manner in which mortgage tax moneys are to be apportioned between a town and village. That … payments. (8) such officers, commission and employees as are authorized by this paragraph shall have the power to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-1
… purposes if the proceeds from the sale of the parcel are used by the village to purchase or lease a parking lot as … to convey unneeded real property, municipal lands which are impressed with a public trust may not be alienated … that lands held for the purpose of public parking are similarly impressed with a public trust and, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… that agriculture depends on, and is a short-term business model that poses long-term threats to global food security … Reusner of Green Century Capital Management. “ADM’s new policy aims to de-link food production from the crude … of destroying forests, and sets the precedent for a new model of agricultural production that protects the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyCapital Asset Management
… controls in place to safeguard assets and that they are properly reporting capital assets. The audit covered the … According to the Office, 55 State agencies use SFS AM and are required to report their capital assets to the Office. … reported by State agencies to ensure that these agencies are properly and timely reporting capital assets. For …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementResponse to Human Trafficking
… are receiving services designed to address the physical, financial, and emotional trauma resulting from human …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… area have risen 25.2% since 2019 and low-income households are paying substantially more toward food than before the … efforts to promote access to high quality, affordable food are more important than ever to reduce food insecurity and … essential assistance programs. If tariffs on food items are sustained, a rise in food inflation across the New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… Several fire districts are not accurately calculating credits for Length of Service … Seneca Fire District No. 5 (Erie). LOSAP point systems are developed locally and specify how volunteers earn service … officials review their LOSAP point systems and ensure they are consistent with state requirements. In addition, local …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… Local law enforcement agencies are not always taking immediate … and up-to-date. The registry provides information to law enforcement agencies and the public about sex offenders … and comprehensiveness. DiNapoli recommends that each local law enforcement agency: Promptly utilize all DCJS …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these … Provider’s website. Individuals in specialty populations are allowed limited access to two types of tablets: a law … periodic software updates through Wi-Fi, all other tablets are not Wi-Fi enabled, and must be synced to a kiosk to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… fiscal year (FY) 2016, but concerns for the near future are growing with a slowing economy here and abroad, according … Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 with caution, given … risks require close monitoring, the out-year budget gaps are relatively small and the city has increased its reserves …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016