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Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… saved as much as $4,035 had it contracted with the same energy supply company (ESCO) as the Village, or $2,548 using … the process for tapping permits. Periodically conduct energy price comparisons and seek competitive quotes to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… fruits; poultry and eggs; and aquaculture (e.g., fish, clams). Since the start of its wine industry in 1973, …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesByron-Bergen Central School District - Procurement (2018M-157)
… $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation … policies Cost of real estate surveys Cost of an option when it is exercised Special paving assessments Cost of … The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office … this audit pursuant to Article V, Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… future. As a result, the New York State Common Retirement Fund (Fund) has withdrawn the shareholder requests it had … Gold real estate investments, World Bank Green Bonds and private equity investments such as Invenergy, developers of a … around the globe that meet the Fund's risk and return requirements. Active Ownership: DiNapoli uses the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted … points higher than Latino rates, according to a report by State Comptroller Thomas P. DiNapoli. “Homeownership can be a … 15.3%, while the other regions all received less than 10% on average. The Mohawk Valley region, which comprises 12 …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowOpinion 96-4
… proceeds of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve … the purchaser deposit the proceeds of the sale into the trust account. Alternatively, you ask whether the village may … limited by the Constitution and statutes" ( Marine Midland Trust Company v Village of Waverly , 42 Misc 2d 704, 248 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Division of Housing and Community Renewal Bulletin No. DH-12
… employees in Bargaining Unit 67 Background A Performance advance is an increase in salary paid to an eligible employee … that indicates whether an employee is due a Performance Advance or Longevity Payment in the next rating cycle and … instances where PayServ does not calculate a Performance Advance automatically. The FIS is used to pay employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesAndes Central School District - Cafeteria Operations (2019M-26)
… [read complete report - pdf] Audit Objective Determine whether District … fund transfers). The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Contract Advisory No. 31
… Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS centralized contracts … thresholds. The process for obtaining OSC approval is as follows: Purchases from an OGS centralized contract … you are purchasing. No pre-encumbrance (fund reservation) is required for the “OC” transaction. SFS users will select …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, … in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). Background We issued our … To determine the implementation status of the four recommendations made in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingCity of Glens Falls – Financial Condition (2013M-150)
… consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund … are allowed to continue. City officials are aware of the low level of fund balance in the general fund and the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Alternate Contribution Stabilization Program
… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate Contribution Stabilization Program provides short-term cash … cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program to defer annual …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programDiNapoli: Fiscal Stress Remains Low in Villages
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … in New York in some level of fiscal stress . DiNapoli’s office evaluated and scored 539 villages, which predominantly … no designation. There are a total of 549 villages in the state. Ten have a Dec. 31 fiscal year end date and are not …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … Comptroller must be satisfied that the submitting business entity is responsible before approving a contract award under … prior to making an award of a contract, each contracting entity shall make a determination of responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… today announced that American Electric Power (AEP), one of the largest carbon emitters in the country, has adopted new, … low emission index underweights stock ownership in some of the worst GHG emitters based on independent emissions data … today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted new …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissions