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Selected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
An audit released today by Comptroller DiNapoli found the states Office of Children and Family Services which oversees the locally administered child welfare system that investigates reports of alleged child abuse or child fatalities can take additional steps to protect children from harm
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPublic Health – 2023 Financial Condition Report
… Total Medicaid Spending Reaches Record High of $92 billion, a 10 Percent Increase State Medicaid spending grew by $3.6 billion (13 percent) to $31.3 … also prevented the State from implementing a portion of Medicaid savings actions enacted in 2020. Enhanced federal …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli 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-companiesNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… portfolios,” said the Fund’s Chief Investment Officer Anastasia Titarchuk. “Andrew brings in-house the expertise …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… appointed by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities … common software applications. Each covered State entity was required, within 180 days of the issuance of EO 95, to … the period February 1, 2013 through October 16, 2019, was to determine whether the Department was complying with EO …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Releases December State Cash Report
… million higher than the Division of the Budget’s (DOB) latest projections, according to the monthly state cash … collections of $54.4 billion were $3.8 million over the latest projections (released Jan. 13) and nearly $2.7 billion … of $12.7 billion, which was $32.1 million higher than the latest Financial Plan projection, nearly $5.5 billion higher …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportHazard Mitigation and Coordination (Follow-Up)
… and Coordination (Report 2021-N-8 ). About the Program Hurricane Sandy, or Superstorm Sandy, which hit New York City … in the United States. Over the course of 48 hours, Hurricane Sandy inflicted an estimated $19 billion in damages … planning and Federal Emergency Management Agency (FEMA) mitigation grant coordination. NYCEM’s New York City …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… ranking it third in per capita contribution to the federal treasury, which was 32.4% higher than the national average of …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… in 2023, but the sector still has over 13,000 fewer jobs since the pandemic. “The higher education sector brings … state’s colleges and universities fell by just over 22,000 jobs through 2021, a 7.1% drop from 2019. As of 2023, there were 13,090 fewer jobs than 2019. In 2023, average annual wages paid by the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… goal of $40 billion, to specific investment opportunities in the SICS Program. The Fund has made commitments to the … water systems though investments in aging infrastructure, energy efficiency, and renewable energy, primarily in North America. $150 million to …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programState Comptroller DiNapoli Releases Municipal & School Audits
… procedures for collections and disbursements, periodically monitor the budget or ensure the constitution (bylaws) were … The audit included eight recommendations to help officials monitor and improve the company’s financial operations. … auditing claims, the board’s ability to effectively monitor district financial operations is diminished, and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsAccounts Payable Advisory No. 50
… Payment Terms Guidance: An early payment discount is an incentive (in the form 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-discountsAccounts Payable Advisory No. 23
… Subject: Proper Coding of State Payments Reportable to the Internal Revenue Service … (GFO), Chapter XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Genesee County – Purchasing (2015M-241)
… of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Financial Data: What is the general schedule/cycle of data availability?
… of the close of their fiscal years, depending upon the class and population size of the local government. Specific … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the order in …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability