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Cost-Saving Ideas: How to Reduce Energy Costs
… greener. Pay Less for Energy In the competitive retail energy market, you’re no longer restricted to buying …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsEastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include instructional school building … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Inventory Controls
… audit covered the period from March 2020 through August 2024. About the Program The Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) have taken considerable … DiNapoli. The audit found inadequate planning, monitoring and assessment of risks and challenges in the PSC’s efforts … The Public Service Commission PSC and the New York State Energy Research and Development …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backXII.5 Overview – XII. Expenditures
… for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide … vouchers and supporting documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… financial statements. Capital assets, except for land, land preparation, library books, construction in progress, … infrastructure assets using the modified approach, the State must: Maintain an asset management system that includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsNiagara County – Court and Trust Funds (2015M-228)
… Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Bellevue Fire District #9 – Procurement (2018M-5)
… during the audit period. District officials did not verify State and County contract pricing for four purchases … Comply with the procurement policy when making purchases. Verify State and County contract pricing was obtained on …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Schroon Lake Fire District – Cash Disbursements (2017M-9)
… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions … 801, 802[1][b], [1][h]: A newly-elected town board member who is also an employee of the insurance agency with … Whether a newlyelected town board member would have a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, … Thomas P. DiNapoli. DiNapoli’s report found that in April, restaurant employment in New York City dropped to 91,000 jobs … were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent during March, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: NYC Tax Collections Stronger Than Anticipated
… from the citywide savings program, a reduction in unneeded reserves in the current fiscal year and higher-than-expected … de Blasio and the City Council have increased the city’s reserves to a record $5.7 billion level. The likelihood of … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedCapital – 2023 Financial Condition Report
… percent to 4.1 percent. Mental Health, Health and Social Welfare purposes, up $238.6 million (25 percent). All other …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSecurity Over Critical Systems
… whether the Natural Heritage Trust's access controls and vulnerability management over critical systems are … risks associated with unauthorized access to systems and data. About the Program The Natural Heritage Trust (NHT) … State, established in 1968. NHT’s mission is to receive and administer gifts, grants, devises, and bequests of real …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… and Motels Used for Homeless and Mixed-Use Temporary Residency (Report 2016-S-49 ). Background According to … and Motels Used for Homeless and Mixed-Use Temporary Residency ( 2016-S-49 ) … Hotels and Motels Used for Homeless and MixedUse Temporary Residency Report 2016S49 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-follow