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Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… – pdf] Audit Objective Did Cheektowaga-Maryvale Union Free School District (District) officials identify, report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… pose risks to people who use the waters to swim, boat, or fish. Timely reporting of overflow events to the public is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … prior to payment, and has not provided library staff with guidance on procurement methods for professional service …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfBrownfield Cleanup Program
… voluntary Brownfield Program, the Inactive Hazardous Waste Disposal Site Program (referred to as the Superfund Program) … all suspected or known potential inactive hazardous waste disposal sites. Potential sites go through an environmental … to the State’s public Registry of Inactive Hazardous Waste Disposal Sites (Registry). DEC attempts to identify the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used a catering company … today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each … as an unnecessary middleman by purchasing 18,960 gallons of fuel, adding nearly $20,000 to the purchase price and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryNew York’s Economy and Finances in the COVID-19 Era
… 28, 2020 Edition Selected Economic Trends Shrinking Labor Force Drives New York State’s Unemployment Rate Below 10% New York State’s unemployment … decline. Unfortunately, a deeper dive into the Bureau of Labor Statistics data reveals troubling context: New York …
https://www.osc.ny.gov/reports/covid-19-october-28-2020XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… risks Design and implement monitoring activities Follow up Exhibit A contains a template agency managers may use to … to mitigating risk and awarding future contracts. Follow-up Managers should evaluate the results of monitoring … reports and invoices • Increase frequency of follow-up monitoring activities Low • Facilitate development of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringComptroller DiNapoli Releases Municipal Audits
… Conservation’s (DEC) regular permitted thresholds and as a result, DEC issued a consent order requiring construction of … provided adequate oversight of financial activities. As a result, the board is limited in its ability to monitor … past due or set a benchmark for collection rates. As a result, fines are not being collected as efficiently and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… the arts, entertainment and recreation sector. From 2009 to 2019, employment in the sector grew by 42 percent, faster … Park City / Greenwich Village / Soho 7,481 8% 64% Upper East Side 4,100 4% 68% Murray Hill / Gramercy / Stuyvesant … 1,727 1.3 43.9 50.4 0.0 0.0 42.7 26 0.6 Borough Park / Kensington / Ocean Parkway 1,681 1.3 12.4 95.1 4.9 0.0 0.0 27 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Compliance With State Arts Education Requirements (Follow-Up)
… research attributes to Arts Education. In addition, the high exception rate we found suggested that there was a material risk that students throughout the NYC public high school system might not have obtained a …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was … protect by stealing over $100,000 in fire department funds for his own profit,” DiNapoli said. “Thanks to our … District Attorney Callanan, he has been held accountable for his crimes and the money he stole will be recovered.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… the employer’s normal contribution Subtracts the value of Group Term Life Insurance (GTLI) from employer’s invoiced … graded rate Multiplies the System graded rate by the ratio of the employer’s average rate divided by the System average … from the employer’s graded contribution. Example of a Graded Payment Calculation for an ERS Employer (for …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown Volunteer Fire … stole funds meant to support the department and used them for his own personal needs. Thanks to the New York State … take advantage of their position will be held accountable for their actions. Mr. Storrs was entrusted by the Marbletown …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentDiNapoli Releases May State Cash Report
… just over $12 billion in taxes during the first two months of the 2016-17 state fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last … $808.6 million from a year earlier, primarily because of the lack of settlement revenues and lower Personal Income …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… mother's pension to pay her personal bills. Instead, she is now charged with a felony," said State Comptroller Thomas … State Police and Dutchess County District Attorney Grady for their continued partnership." Robertson was charged with … to appear before the town of Stanford Court on September 26, 2018, at 5:30 p.m. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemOpinion 2000-7
… competitive bidding not exceptions); (limited exception for municipalities in counties having a population of 200,000 … corporation would have a prohibited interest in a contract for snow plowing and lawn maintenance between the fire … the corporation, even if the fire district solicits bids for the work, the corporation is the sole bidder, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Low-Income Housing Trust Fund Program (Follow-Up)
… as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance Law, the Housing Trust Fund … development, revitalization, and preservation of low-income housing; the development and preservation of businesses; the creation of job opportunities; and the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-follow