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West Irondequoit Central School District – Emergency Drills (2025M-85)
… drills include instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsDiNapoli Releases Annual IDA Report
… had the most of any region at 44 projects, followed by Long Island (37), Mid-Hudson (35), and Western New York (27). New … of individual IDAs, providing training to IDA officials on various topics, and encouraging improvements in IDA …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportVillage of Hudson Falls – Information Technology (2025M-10)
… secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period June … assured that Village IT systems are secured and protected against unauthorized use, access and loss, and there is an … for public review in the Clerk’s office. 1 PPSI is any information to which unauthorized access, disclosure, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 89-58
… 1955, p 609). January 4, 1990 Diana Centrella Prevete, Esq., Acting Town Attorney Town of North Hempstead …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed to the towns in … Whether a sales tax agreement between a county and all cities within the county pursuant must provide …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 2391
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, the total regular earnings … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureOpinion 95-13
… school district purpose. May 17, 1995 John M. Donoghue, Esq., Attorney at Law Pine Bush Central School District …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… $1 billion higher than originally forecasted, according to the monthly state cash report issued today by New York … DiNapoli. The General Fund balance remains high compared to historical levels, with $9.6 billion at the end of July, … boosted available funds,” DiNapoli said. “However, due to increased collections from historically volatile sources …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportHoltsville Fire District – Financial Management (2025M-4)
… not transparent and officials did not inform taxpayers on how all District funds were being used or reserved. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… at least 30 percent of their 2012 income for a place to live, according to a report released today by State … Comptroller Thomas P. DiNapoli. “Regardless of where they live, more New Yorkers are feeling pinched by rising housing … said. “When half your income goes to pay for a place to live, you are going to be stretched thin on other every day …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, the total regular earnings … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… fourth quarter of 2019. The NYC sector dashboards will be updated regularly. Employment levels will be updated monthly for most sectors with other information updated as new data becomes available. Dashboards Arts, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: State Tax Revenues $3 Billion Below Last Year
… totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in DOB’s State … in withheld local assistance and other payments. As of Nov. 30, the General Fund held a balance of $13.6 billion, … anticipates repaying before the end of the fiscal year. On Dec. 15, the state repaid $1 billion of that borrowing; the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearXII.2 Expenditure Policies – XII. Expenditures
… responsibility, the State Comptroller has outlined policies, procedures, and guidance for Business Units when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2081
… days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance payroll has an … who serve the entire calendar year are eligible for a year end adjustment in the final paycheck of the calendar … for Members who meet the following criteria and who do not appear on any of the exception listings: Members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf