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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… for businesses that did not meet their goals but did not do so because the Board did not review the performance of the … The IDA issued 11 grants totaling $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectWestern New York Maritime Charter School – Financial Operations (2015M-124)
… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Haverstraw - Information Technology (2019M-125)
… were not provided with IT security awareness training. In addition to this public report, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125DiNapoli: Too Many Subway Stations Need Repairs
… which are important to rider safety, had defects in need of repair. While 33 percent of platform edges had a … 2,722 architectural components (13 percent) were in need of repair and 2,031 components (27 percent) needed to be … and 217 elevators are beyond their useful lives and need replacement. More than half of these outdated elevators …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 94-17
… Comp No. 79- 307, p 52). The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 88-79
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli Releases Profile of New York's Small Business Owners
… P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and minority-owned; … however, they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… to worsen in New York City, driving housing costs higher for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Property tax disparities have been well documented for decades by advocates, fiscal monitors and the city, but …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersList of Agencies That Can Receive Electronic Invoices
… Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State Joint … Corrections and Community Supervision DOH01 Department of Health* DOL01 Department of Labor DOS01 Department of State … OLS01 Office of Indigent Legal Services OMH01 Office of Mental Health OPD01 Office for People with Developmental …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesVillage of Canastota - Board Oversight (2018M-256)
… Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Details About the Audit Process
… appended to the end of the final report. Note that we will only include the response itself; any voluminous documents … to Top Report Distribution Draft reports are distributed only to auditee officials, with copies provided to the …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processState Agencies Bulletin No. 2313.1
… BU 67 (DC 37) BU 97 (SCF CSEA) ANN, 21P, CAL, or BIW (only if the employee is on a Paid Military Stipend Leave) … to the LGS payment. Agencies will have view access only and will be unable to make any updates to the fields. … one year and the REH reason is not RCM, PRF, RER or 713. Only employees who have had service in an Executive branch …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitAmusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyFishers Island Union Free School District – Website Transparency (2023M-28)
… External audit reports and corrective action plans (CAPs), Proposed and final annual budgets, Schedule of reserve … submission request for records. Key Recommendations Post all required and recommended information on the District’s … officials agreed with our findings and have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: The State May Have Your Money
… in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office shows the number of … in 2012. The regional data represented in the statewide map does not include accounts that have unknown ownership or …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… in both the city and the region is Corning Inc., one of only a few Fortune 500 companies headquartered in upstate New … 300,000 visitors a year) and the Rockwell Museum, one of only two Smithsonian affiliates in upstate New York. Economic …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… period last year, going from $2.7 billion to $2.8 billion. Only a handful of counties saw more than 5% year-over-year …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Town of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley