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DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… know the shape of the economic recovery and what it holds for the city’s quality of life, economic competitiveness and … of the potential challenges we know. City leaders can hope for the best but must prepare for the worst. A year ago, the … the fundamental challenges of the last year, and the many lessons of years past, in an economic and physical …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadTown of Watertown Fire District – Procurement (2022M-155)
… procured as required by the District’s procurement policy. As a result, the Board and District officials do not … have assurance that goods and services are acquired at the best price and that purchases are being made in the most … a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for contract and amendment submittals subject to … This section outlines the process and documentation requirements for contract and amendment submittals subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … in calendar years 2013 and 2014. Background According to the State’s travel rules and regulations, travel between … more than any other work location). Such designation is to be in the best interest of the State and not for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCost-Saving Ideas: How to Reduce Energy Costs
… OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsEssential Policy Elements – Travel and Conference Expense Management
… rates for employee use of personal vehicles while on official business, including a requirement that employees … to be followed by the auditing body (or auditing official) when examining travel claims, including steps to be … Federal rates are readily available at the GSA website and are usually updated at least once a year. By …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOversight of Mental Health Education in Schools
… health instruction in the kindergarten–Grade12 health curriculum. With the passage of the legislation, which … mental health education into their health education curriculum, namely in the form of issued guidance and … districts statewide have established a mental health curriculum and that schools are implementing it. However, the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… employees and the company, yet they failed to confront allegations of predatory behavior," DiNapoli said. "We are … alleges that the Wynn Resorts board knew of serious allegations against Mr. Wynn by, at the latest, March 28, 2016, when those allegations surfaced in litigation involving the company and …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsTown of Cohocton – Procurement (2025M-13)
… (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? … often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster … competition in accordance with the Town’s procurement policy, statutory requirements or good business practices and …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… 2018. “Nav Patel brought a wealth of investment skills to the New York State Common Retirement Fund when he joined … clear eye on long-term sustainable returns is integral to what makes our fund one of the nation’s strongest, ready … to this position.” Patel was born in Uganda and raised in London before moving to the U.S. as a teenager. He graduated …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) plans to vote against all board directors standing … where a company has just one woman on its board, the Fund will vote against members of the board's governance …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useProcurement Practices
… Objective To determine whether the State University of New York – … established in law and elsewhere, are in place to ensure that spending is appropriate and in the best … issues within its procurement processes, leading us to question whether $895,839 was spent appropriately and in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings … of leasing versus purchasing buildings to ensure the best interests of SANY are met. The Board should explore …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved up …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific … account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management information, yet broad enough …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… to monitor and engage with these companies as they report on their efforts to reduce carbon emissions." The Fund's … on companies to address climate change risks they face, to report on and reduce their GHG emissions, and to acknowledge …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 99-14
… tanks constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a … public work subject to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect … bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 requires that, …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
New York Citys Department of Consumer and Worker Protection DCWP is falling short in enforcing Local Law 144 LL144 which regulates the use of artificial intelligence AI in employment decisions according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-their