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DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Advisory Panel. The report examines the financial impacts of climate change on the New York State Common Retirement … Advisory Panel, the first of its kind for a public pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in … our investments’ exposure to climate risk, but we need to engage in more strategies to protect the long-term …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelState Comptroller DiNapoli Releases Audits
… of Contract Expenditures of Institute for Community Living, Inc . (Follow-Up) (2025-F-16) In March 2014, the … enacted, creating a statutory framework for court-ordered Assisted Outpatient Treatment to ensure that individuals with … in community-based services appropriate to their needs. Assisted Outpatient Treatment implementation is a joint …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… lacked documentation to demonstrate that the charges were for a valid school purpose. Debit cards pose significant … lacked documentation to demonstrate that the charges were for a valid school purpose. In addition, none of the 186 … prepare any records or reports for nine receipts totaling $26,324 or six disbursements totaling $1,878 since their …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… In a report released today , State Comptroller Thomas P. … merits greater focus on where resources are going and what services are working. Street homelessness is a chronic … of clients in low-barrier beds. All three indicators have been on the rise, but each has limitations. The city’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingSubway Recovery Tracker
… than 75 percent in April 2025, which mostly held into the summer months. The early stages of the recovery were marked … recovery levels above citywide levels through May 2026. Of the nine hubs with recovery levels below the City … in the later years of its financial plan. Download Data NYC Subway Exit Baseline and Current Usage Data (Excel) Data …
https://www.osc.ny.gov/osdc/subway-recovery-trackerOpinion 90-11
… seq. ) contain statutory provisions pertinent to overtime for municipal officers and employees. Although prior to 1985 … not applicable. Under New York law, even when compensation for overtime is not provided through collective bargaining, … local law, resolution, order or rule, to provide for the payment of overtime compensation to any or all public …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire … only to a zone of assessment, to be used, on occasion, for fire protection elsewhere within the fire district. (3) … (2) May specialized firefighting equipment, purchased for use within a zone of assessment with the cost charged …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… of the Senate Committee on Banks, will make it easier for community and minority-owned banks to access state … provide essential banking services and increase financing for small businesses and homeowners. “Supporting community … entrepreneurship and job growth. It is a win-win for the state and our local communities.” “After we …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing goods, the … From moving people into and around New York City to delivering food and storing goods the …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction2021 Financial Condition Report – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2021-fcrYates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Slingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMassapequa Water District (2014M-100)
Massapequa Water District 2014M100
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school … teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Village of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228