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Audit finds uneven progress in state energy program

A follow-up audit found the New York Power Authority has made progress improving oversight of a statewide energy efficiency program, but key gaps remain.

State Comptroller auditors reviewed NYPA’s management of the BuildSmart NY program, created to carry out Executive Order 88 and later expanded under BuildSmart 2025. They found two recommendations fully implemented, two partially implemented, and one no longer applicable.


Energy goals met on paper, but questions linger

Executive Order 88 required a 20% reduction in energy use at state facilities by April 2020. The original audit found NYPA reported a 14.4% reduction by that deadline, reaching more than 20% only after counting projects that were still incomplete.

In this follow-up, auditors said NYPA continues to track those unfinished projects. As of August, officials calculated the program had reached a 21.54% reduction, with more gains expected once remaining projects are completed.

Auditors said reporting has improved, but results still combine completed and committed projects, making it harder to see what has actually been achieved versus what is planned.

Oversight and documentation improved

The audit found NYPA has taken steps to strengthen communication and oversight under the newer BuildSmart 2025 program tied to Executive Order 22.

NYPA now surveys state entities annually, meets with them to discuss progress, and tracks projects using the NY Energy Manager system. Auditors said this addressed earlier findings that NYPA failed to document monitoring efforts or agency responses.

NYPA also implemented a system to capture key communications with participating agencies, another area flagged in the original audit.

Reporting gaps remain

Despite progress, auditors said NYPA still falls short when it comes to ensuring all required reports are filed and followed up on.

NYPA relies on periodic written communications and self-reported data from state entities. While agencies must submit or verify monthly energy use data, the audit found NYPA does not consistently escalate issues when reports are missing or incomplete.

Auditors classified that recommendation as only partially implemented.

Overall assessment

The comptroller’s office concluded NYPA has addressed several weaknesses identified in the initial audit but still needs to improve transparency and follow-through to fully meet oversight expectations.

NYPA officials are not required to submit a formal corrective action plan for the remaining issues but were asked to outline any planned steps within 30 days of the report’s release.



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