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DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water … manipulate court records and admitted to embezzling funds. Geneva Housing Authority – Cash Receipts (Ontario County) The … his office completed audits of the Town of Ellicot Geneva Housing Authority Town of Hadley High Falls Water …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Opinion 98-21
… corporation may participate in a cooperation agreement only for the performance of those functions which it is … to provide (see Public Health Law, §3008[7]). There are only limited circumstances, however, in which the board of … enter into a contract for the provision of those services only with a city, town, village or fire district which has in …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Accounts Payable Advisory No. 47
… 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : … to use POs for all planned purchases. Please refer to Chapter XI-A, Section 3 – Purchase Orders for more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… for businesses that did not meet their goals but did not do so because the Board did not review the performance of the … The IDA issued 11 grants totaling $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town is … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Tioga 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 Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… economic snapshot highlighted that these are not only famed tourist destinations, but hubs of job growth and … economic snapshot highlighted that these are not only famed tourist destinations, but hubs of job growth and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeComptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds … manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… Because malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such as USB flash drives and … cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature built into Windows operating systems to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was … received inappropriate Medicaid benefits. Positively, Warren County did not have any inappropriate social welfare …
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)
… funding for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The budgeted $565,000 in severance payments does not … if the layoffs do not take place until 2020. The budgeted $50,000 for unemployment insurance may be underestimated by up …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Contract and Payment Actions in November
… Conservation $1.6 million with Inventech Marine Solutions LLC for the purchase of patrol boats. Office of General … Motor Vehicles $51.8 million with BTM Development Partners LLC for the Bronx District Office lease space. Office of … on Route 9 in Essex County. Major Payments Approved Tax Refunds and Credits $821.1 million for 70,420 personal …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberTown of Lockport – Asphalt Millings Inventory (2025M-55)
… price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt … for $929 should have been sold for $9,875 based on average market prices at the time of the sale, a difference of … Because there were no procedures or physical safeguards in place, and proper inventory records were not maintained and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Opinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Contract and Payment Actions in February
… Applications System. Office of General Services – Design & Construction $10 million with LiRo Program & Construction Management PE PC for construction management services on various projects at the …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Contract and Payment Actions in October
… Precision Healthcare LLC for service and maintenance of GE medical equipment at Stony Brook University. $5.1 million … CNY Inc. for temporary employment services at Upstate Medical University. Department of Transportation $13.1 … services, call centers, temporary staffing services and medical supplies and materials. Office of Information …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberOperational Advisory No. 13
… that is closing, the transaction needs to be completed by 3 PM on July 31th to be picked up in the nightly batch. … will have the budget date and the accounting date moved to the first day in the earliest open accounting … posted will have the budget date and the accounting date moved to the first day in the earliest open accounting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods