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Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and … vibrant New York through customer partnerships, innovative energy solutions, and the responsible supply of affordable, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … The agency should establish new procedures that ensure complaints are handled with the attention and respect they … Auditors reviewed 306 of 2,236 housing discrimination complaints made to DHR from April 2019 to October 2023. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Comptroller DiNapoli Releases Audits
… options, because Civil Service, citing Health Insurance Portability and Accountability Act (HIPAA) rules, …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … presents risks and opportunities that ExxonMobil needs to address," said DiNapoli, who is trustee of the New York State … the annual meeting. ExxonMobil's peers are stepping up to address climate risk, it's time they did so as well." Edward …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changePayroll Improvement Project Bulletin No. PIP-017
… Agency issues that are reported to OSC must include the items below: Online PayServ Issues the name and user ID for … of the page, including the navigation path or PayServ menu and any error messages returned PS Query Issues the name …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… was implemented, one was partially implemented, and one is no longer applicable. Department of Health – Oversight of … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those … Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … Fund has received praise from two independent reviews in 2026. First, a legally required fiduciary and conflict of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … real property of the historical association necessary for the construction of a sewage treatment plant. The county … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing … New York produced foods according to an audit released today by State Comptroller Thomas P. DiNapoli found numerous … The Department of Agriculture and Markets AgMkts and the Office of General Services OGS are …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 27 municipalities across the state as … in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments … 2016 fiscal year end date. DiNapoli’s monitoring system evaluates local governments on nine financial …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 92-34
… Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges (partial payment of parking fines and surcharges) …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York State Artificial Intelligence Governance
… for agencies to consider, it lacks adequate guidance and procedures on how these agencies can meet these … with ITS’ AI Policy, including lack of statewide guidance, poor identification of AI technology, and … Intelligence Technologies policy and provide additional guidance or procedures to assist State Entities with adopting …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… agencies of the MTA: MTA Bridges and Tunnels, MTA Capital Construction, Metro-North Railroad (Metro-North), … to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … including, but not limited to, consideration of ticket use patterns; changes in the composition and travel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to a … of 50 showed an increase. The number of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in … Nearly 1-in-4 (24.3%) of the state’s 31,262 incarcerated individuals were 50 and above in March 2021. Thirteen years …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller DiNapoli Releases Municipal Audits
… none of the justices prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities by a total of $1,104. … in a district bank account. City of Hornell – Foreign Fire Insurance Funds (Steuben County) Officials did not adopt …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119