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DiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… to adopt "time-bound, quantitative, company-wide" targets for the long-term reduction of GHG emissions, taking into … change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … were part of an active shareholder engagement program for the low emissions index, urging substantial GHG emitters …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. The Division of Military and Naval Affairs … with its requirements and, consequently, did not have assurance that drivers, monitors, and attendants across … AMC failed to provide certain key documents it should have retained to support the expenses claimed on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… commitments of its obligations. The rating agencies have previously cited issuing additional debt for operating …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit … did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 884
… Departments and Institutions, the following was added for M/C employees who had separated from State service prior … than thirty-five (35) days. Effective Date(s) Payments for employees who had separated from State service may be … resolution. Deduction Information All general deductions for employees in the above bargaining units whose status is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli: State Pension Fund Value $194.3 Billion
… actuarial assumptions, including wage growth, inflation, age of retirement and mortality. Contribution rates are …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. OSC will use the information provided by agencies to record an ARO liability and a corresponding …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… and the claims auditor did not help ensure that district funds were used to procure goods and services in a prudent … identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be … of internal controls to account for and safeguard these funds. Auditors found there was no reconciliation performed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that the town supervisor approved payroll without having any information regarding the numbers of hours that employees … not submit various annual reports as required, and did not have a system for recording all receipts and disbursements. … and reports. The audit follow-up found that town officials have not taken corrective action, as none of the seven audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… increases in property values and construction costs have contributed to rising IDA project values, which reached … $6.6 million in expenditures, the highest total of any IDA in FYE 2023. IDAs reported 215 new projects, of which the Finger Lakes had the most of any region at 44 projects, followed by Long Island (37), …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … and provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or … programming languages. Key Finding Department officials have made some progress in correcting the problems we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followXIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and