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NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… to have corporations improve their environmental policies and practices and take steps to address climate risk. “Climate change is a … companies we invest in to disclose climate change’s impact and to set meaningful goals for lowering their emissions and … to have corporations improve their environmental policies and practices and take steps to address climate risk …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be used … The audit looked at the state’s overall AI policy and how AI was used at four state agencies: the Office for …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansRome City School District – Multiyear Planning (2021M-144)
… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … account for all collections received by the Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mTown of Westford - Financial Operations Oversight (2018M-196)
… - pdf] Audit Objective Determine whether the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the … The Supervisor did not maintain accurate financial records and as a result, did not provide the Board with the necessary …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Opinion 88-12
… cooperation agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive … one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement … a cooperative basis either by jointly acquiring equipment and hiring personnel or by one village acting as "lead …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Village of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121State Police Bulletin No. SP-252
… OSC’s automatic processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide instructions for payments not processed … in the State Police Troopers Unit (Troopers Unit) – BU07 and the State Police Commissioned/Non-Commissioned Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… No. 1 (District) officials establish long-term capital and financial plans? Audit Period January 1, 2022 – December … costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new capital plan. Understanding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always comply with the District’s procurement policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… collected, recorded, remitted, deposited, disbursed and reconciled. Key Findings ECA funds were not properly … collected, recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures … $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomAkron Central School District - Financial Management (2018M-195)
… compliance with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did … implement adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 … totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136State Police Bulletin No. SP-255
… OSC’s automatic processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide instructions for payments not processed … implements the 2023-2026 Agreement between New York State and NYSPIA and provides for a retroactive three percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateOpinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … competitive bidding when they purchase goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Town of Mooers - Highway Asset Accountability (2020M-35)
… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key … The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … $4,841. Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35State Comptroller DiNapoli Delivers Inaugural Address
… agenda that helps everyday New Yorkers, holds government and school districts accountable, fights public corruption, protects pensions, and examines big spending areas. DiNapoli was sworn in by New … He was appointed to the position on Feb. 7, 2007 and has been reelected three times. VIDEO of the speech is …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… P. DiNapoli, Allegany County District Attorney Keith Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for allegedly stealing $11,276 from the … 3rd Degree, Corrupting the Government in the 3rd Degree and Offering a False Instrument for Filing in the 1 st …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentConnetquot Central School District - Financial Management (2019M-180)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … include realistic estimates for revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180