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DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… of DiNapoli’s comprehensive Climate Action Plan to address investment risks from climate change and his commitment to transition the Fund’s investment portfolio to net zero greenhouse gas emissions by … integrated oil and gas companies. Background on Climate Investment Actions Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesComptroller DiNapoli Releases Municipal Audits
… of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and the Town of Ulster . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Town of Leicester City of Newburgh Niagara County Court and Trust Village of Scottsville and the Town of Ulster …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… $1.2 million with its own money to local governments and private entities. Key Recommendations Implement a process to periodically review projects that fall short of their job creation goals and determine whether or not to exercise …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… in the NYS vendor file. This policy, subject exceptions, is applicable regardless of whether the agency intends to pay … a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useTown of Thurman – Capital Projects (2016M-431)
… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's failure to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Opinion 98-21
… §§119-o, 122-b, 209-b; TOWN LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General … and first aid squad of the fire district fire department is equipped to provide. The ambulance company would provide … only for the performance of those functions which it is empowered to perform individually (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of those years. Norwich … operating deficits, potential litigation, potential buy back of retirement services, improper payments being made …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of … some forms of malware before it can affect its targets is by using antivirus software. Antivirus software should be … the day. Without current virus definitions, protection is limited and leaves computers at risk of being compromised …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… jails provide appropriate DSS officials with timely daily inmate admission reports and daily inmate master reports. … State Sheriffs’ Association, and State agencies to provide NYS Department of Labor (DOL) with more frequent and … while incarcerated by limiting the ability to contact NYS Department of Labor via telephone. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… to the adoption of the budget, or lower the estimate for Sale of Metered Water. Adopt a budget that includes a tax …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… an economic snapshot today of Brooklyn’s Coney Island and Brighton Beach, where the amusement parks, boardwalk and “Little Odessa” have earned global reputations, but the … over the past decade may be less well known. “Coney Island and Brighton Beach have undergone robust economic growth led …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeOperational Advisory No. 13
… an accounting period that is about to be closed, that have passed agency approval (and not successfully budget checked), … key data elements and explanations on the appropriate use of Obligation, Accounting and Budget Dates in SFS. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsXII.6.O Paying Retainage – XII. Expenditures
… COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract encumbrance) should reflect the total … the Business Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the … the retainage against the contract-related purchase order for future payments and identifies the retainage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageCUNY Bulletin No. CU-703
… Purpose The purpose of this bulletin is to notify CUNY agencies of the new arrears deduction codes … the arrears deduction. Agencies must verify the employee is enrolled in NYCTRS (Plan 7S) as "Elect" on the retirement … page, insert a row and continue onto Step 6. If there is not an existing row for the NYCTRS deduction code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkPayroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ … at Go Live. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2. A variety of … for details on those plans. Entering Pension Plans When it is necessary to enroll an employee in a pension plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92XII.10.D Monitoring Moving Services – XII. Expenditures
… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General Services’ (OGS) centralized contracts. … that agencies become familiar with these requirements. The moving services contract is a multi-award contract that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesOpinion 89-59
… special district "shall" be assessed in the same manner as is the expense of the improvement. Although sections 202 and … rates to be paid by consumers" of a water district which is established pursuant to Articles 12 or 12-A of the Town Law. It is further stated in Town Law, §198(3)(d) that "[s]uch water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59