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Wayne Central School District – Property Disposal (2021M-161)
… officials do not have assurance that they received the best value for this property. We noted similar deficiencies … written policy and detailed procedures for the sale and disposal of District property to ensure that the District receives the best possible value for its surplus property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Opinion 92-46
… (Opn No. 87-4, supra ; 1981 Opns St Comp No. 81-103, p 104). Applying these general principles here, it appears that … competitive bidding requirements (General Municipal Law, §104-b). At a minimum, these policies and procedures must … which furthers the statutory purposes of new section 104-b (General Municipal Law, §104-b[2][2]). The policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 93-3
… Services (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for … Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … including professional services (General Municipal Law, §104-b). At a minimum, these policies and procedures must …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Custodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of … was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the district may not have received the best price for the goods and services it purchased. Town of …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… announced that Vicki Fuller, chief investment officer of the New York State Common Retirement Fund (Fund), will … investment returns, averaging an annual growth rate of more than 8.75 percent. The Fund has gained significant value and led the nation as one of the best managed public pension funds. Her legacy and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2020-21 was 10.35 percent for … The New York State Common Retirement Funds Fund estimated …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsState Agencies Bulletin No. 174
… end dates of the payroll period are entered. New Hire and Rehire Actions When an employee who is hired or rehired as an … must change the number of standard hours on the Hire or Rehire Panel when performing the hire or rehire action. The agency must also request a pay rate change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesNichols Joint Fire District – Procurement (2025M-103)
… [read complete report – pdf] Audit Objective Did Nichols Joint Fire District (District) Board of Fire … Did Nichols Joint Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103DiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… in renewable assets including onshore and offshore wind and solar, as well as climate infrastructure assets that … investments in renewable power assets such as solar and wind. Background on Climate Investment Actions Since taking …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… companies also agreed to publish these risk assessments on their websites later this year. As a result of the … and accountability in their supply chains. 2013 - Best Buy and Bed Bath & Beyond agreed to encourage their suppliers …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightXII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … be in narrative or code values format); Quantity of goods, property, or services delivered or rendered*; Amount … vendors should only invoice an agency once the goods, property, or services have been delivered or rendered. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays … Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing Healing, Promoting … to men than in most other states. “March is Women’s History Month and there is no better time to highlight this …
https://www.osc.ny.gov/events/2022-womens-history-monthContinuity of Operations Planning (Follow-Up)
… Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … (COOPs), which each State agency should have in place for each of its facilities. Toward this end, the Division has … of State agencies’ continuity of operations planning for major unexpected events. We tested a sample of 11 State …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followNew York State Vendor Questionnaire Instructions
The questionnaires are intended to elicit information based on vendor type (For-Profit or Not-for-Profit) and activity (Construction or Non-Construction).
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/vendor-questionnaire-instructions.pdfEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Asset Management Pine Street Alternative Asset Management LP provides seed and accelerator capital to emerging hedge …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsTown of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town was not reimbursed equitably for shared service costs related to the IMA and the operating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74State Comptroller DiNapoli Releases Audits
… financial objectives including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain voter approval to liquidate the … the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits