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NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… could reduce demand for its products and impact or delay its projects, it has not yet provided meaningful …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled … estimated the state’s school districts (excluding New York City and the Big Four city school districts) will …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capState Comptroller DiNapoli Releases Municipal Audits
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … liabilities by $4,129. The justices cannot account for the source of this money. Town of Clifton Park – … taxes were levied to finance general town operations when these taxes were intended to fund highway operations. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsPublic Welfare – 2021 Financial Condition Report
… in recipients, a 15 percent increase in normal benefit levels authorized by federal COVID legislation, and the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… through non-medical support services that help them stay in their homes and avoid higher levels of care and publicly … New Yorkers access a range of specialized, non-medical in-home and other services, including home health aides, … nutrition counseling, transportation, and legal services. In 2015, more than 10,000 older New Yorkers were on waiting …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside … these types of entities – share what we know and what we have yet to fully understand,” said DiNapoli. “Because local … authorities. About 279 local authorities are private not-for-profits most of which are local development …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… FY 2021. The gaps are relatively small as a share of city fund revenues (averaging 4.3 percent), and are manageable …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetBusiness Services Center Shared Services
… agencies to be using all its services by the end of calendar year 2017. The Center is organized into five …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… DoE and the other school districts for a portion of its payments to WSSC. For the four years ended June 30, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District … written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel … fuel tanks. Avon Central School District – Financial Management (Monroe County) The board and district officials …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… 311 to report lack of heat and hot water, excessive street noise and illegally parked cars,” DiNapoli said. “Our …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… AI and has to follow the state’s AI Policy. That was the case with NYSOFA, which had an AI system, but did not know … was insufficient information to determine if the example case was in fact AI. However, DOT is piloting three AI …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOpinion 88-49
… the individual exercises some part of the sovereign power. NY CONST, ART 1, §6: An employee appointed for a fixed term … 2d 347, 295 NYS2d 368; also see Parkchester v Yoswein , 79 Misc 2d 859, 361 NYS2d 519 relative to the effect of the … by reference to appropriate State or local laws ( Bishop v Wood , 426 US 341, 96 S Ct 2014, 48 L ed 2d 684). In this …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Resources and Responsibilities: New York State’s Environmental Funding
… scraps recycling. Water Infrastructure Improvement Act administration. Implementation of new requirements for … against the diversion of funds for purposes other than the administration of state fish and wildlife programs. In …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingCompliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCounty of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Generic PINs
… regions throughout the State. Additionally, DEC employees do not always maintain complete, accurate fuel logs to …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank reconciliations for … reviews bank statements or canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Olive – Claims Processing and Information Technology (2012M-223)
… $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster