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Selected Financial Management Practices

… plan to maximize year-round utilization of its facilities for local economic benefit of the community, and to minimize … the Lake Placid Regional Winter Sports Committee, a not-for-profit organization. Of this amount, $1.7 million was originally promised in 2009 by a local not-for-profit organization from a grant it would receive from …

https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices

DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities

… reports of alleged child abuse or child fatalities, can take additional steps to protect children from harm. “The findings in this audit … action among LDSSs or even within regional areas. Auditors also found other issues with OCFS’ oversight, such as lack of …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalities

Public Health – 2023 Financial Condition Report

… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …

https://www.osc.ny.gov/reports/finance/2023-fcr/public-health

U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions

… Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … the Fund withdrew a shareholder proposal it had filed for consideration at the Fortune 500 company’s annual … & Sons Company Safeway Inc. Sempra Energy 2011 Limited Brands Marriott International Inc. Yum! Brands Inc. About the …

https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributions

DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies

… to demonstrate they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … the energy transition, we must align our investments with a profitable and dynamic future,” DiNapoli said. “The shale … Financial Disclosure (TCFD) as an industry that may be most affected by climate change and the transition to the …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companies

NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions

… Program, working in partnership with all asset class teams. In addition, the director will provide internal training to investment teams on sustainable investing to further integrate ESG …

https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutions

Compliance With Executive Order 95 (Open Data) (Follow-Up)

… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-follow

DiNapoli Releases December State Cash Report

… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. Total spending of … fiscal year 201516 totaled approximately $1119 billion $2306 million higher than the Division of the Budgets DOB …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-report

Hazard Mitigation and Coordination (Follow-Up)

… Hurricane Sandy, or Superstorm Sandy, which hit New York City on October 29, 2012, was one of the most damaging … events continue to threaten New Yorkers. New York City Emergency Management (NYCEM) is responsible for … assess emergencies. In addition, Continuity of Operations (COOP) plans ensure that individual organizations can continue …

https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow

NY Received More From Washington Than It Sent Due to Federal Relief

… relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to a … Interactive Map with Balance of Payments Breakdown in the United States … Historic federal pandemic relief funds though …

https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-relief

DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags

… A new report by State Comptroller Thomas P. DiNapoli highlights … jobs through 2021, a 7.1% drop from 2019. As of 2023, there were 13,090 fewer jobs than 2019. In 2023, average … Private colleges and universities provide nearly two in every three jobs in this sector, and New York leads …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags

DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program

… (Fund) committed an additional approximately $2.4 billion to three funds as part of its Sustainable Investments and … Thomas P. DiNapoli, trustee of the Fund, announced today. To date, the Fund has deployed over $26.5 billion, toward its goal of $40 billion, to specific investment opportunities in the SICS Program. The …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-program

Hancock Fire Department - Financial Operations (2018M-236)

… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

South Glens Falls Central School District - Fund Balance (2018M-90)

… limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, accrued …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Accounts Payable Advisory No. 50

… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Accounts Payable Advisory No. 23

Proper Coding of State Payments Reportable to the Internal Revenue Service

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)

… it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110

Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)

… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … officials did not award the appropriate number of points to volunteers for participation in department responses and … Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73