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Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andCity of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100City of Johnstown – Financial Management (2020M-134)
… (City) officials maintained accurate and complete financial information to adequately manage operations. Key … City officials did not maintain accurate and complete financial information to adequately manage operations. The … records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Indian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Port Washington Union Free School District – Payroll (2025M-38)
… security and transportation employees a total of $19 million during the audit period. Audit Summary We examined … and transportation employees that were paid a total of $19 million during the audit period. We determined District … and transportation employees that were paid a total of $19 million during the audit period We determined District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38DiNapoli Announces State Contract & Payment Actions for May 2014
… than 2,700 payments valued at more than $10 million due to fraud, waste or other improprieties. As the state’s chief … the playing field is level and taxpayers get the best value for their money. The independent audits ensure … $554.8 million with Skanska-Kiewit-Ecco III JV, to replace the Kosciuszko Bridge in New York City. $52.2 million …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: Report Finds Mixed Job Picture in Upstate NY
… of 8.7 percent, representing increased purchasing power for many households. Other notable findings in the report … sector remains upstate’s largest employer, accounting for 21 percent of all jobs, followed by education and health … New York and the Mohawk Valley at 0.5 percent each. For a copy of the report, Uneven Progress: Upstate Employment …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity generation to achieve the objectives of the Climate Leadership and … NYS will have to take multiple steps to increase renewable electricity generation to achieve the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… Fund (Fund) is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for … could pay a heavy financial cost,” DiNapoli said. “Shale oil and gas companies face significant economic, … zero greenhouse gas emissions by 2040 . Review of Shale Oil and Gas Companies Shale oil and gas companies under …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … energy goals has made good progress on reaching its goals for distributed solar capacity and leveraged funds but is …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. … stemming from the transition. Comptroller DiNapoli’s Climate Action Plan takes a comprehensive approach to … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-18City of Yonkers – Budget Review (B17-6-10)
… Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10City of Newburgh – Budget Review (B22-6-10)
… The City has also appropriated approximately $3.2 million of sewer fund balance and appropriated $587,250 … their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… included in our initial audit report, Non-Revenue Service Vehicles and On-Rail Equipment ( 2020-S-29 ). About … and 213 leased) used by 26 LIRR departments. VFO does not service vehicles in-house. Instead, it has a maintenance … and repair services for its on-rail non-revenue service equipment. The Maintenance of Way Materials (MofW) …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followState Agencies Bulletin No. 1327
… New York and the United University Professions. Effective Date(s) The first phase of the Summer Seasonal Lifeguard … AMS Adjust Military Stipend BAS Back Pay Administrative Settle BJS Back Pay Judicial Settlement BPA Back Pay Award BPO Back Pay Court Order BPS Back Pay Pre-Adjud Settle EXT Extra Time FAS Front Pay Admin Settlement FJS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalOpinion 91-52
… -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to bidder employing … regarding a proposed local law which would establish a "county residents job policy" for county contracts. In pertinent part, the proposal would …
https://www.osc.ny.gov/legal-opinions/opinion-91-52