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Accounting for Capital Assets

A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.

https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdf

National Investors Call for Workplace Disability Inclusion

… are being used to maximize a company’s potential and its long-term profitability. Disability inclusion expands the … the Disability:IN Annual Conference on July 16-18 in Chicago and/or register for the 2020 DEI ,” said Jill …

https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusion

Opinion 94-18

… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit … mere existence of fire companies in the village results in a corporation known as the village fire department. VILLAGE … real property, or convey title to village real property, without consideration or for nominal consideration. You ask …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care

… The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool to help fund retire health insurance and other post … New York is behind other states when it comes to paying for benefits promised to public employees when they …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-care

Subway Wait Assessment

… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …

https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessment

Oversight of Hazardous Materials and Waste

… effectively safeguard campus communities against hazardous materials and waste. This audit covered the period from … management and occupational safety and health. Hazardous materials are defined and regulated in the United States … variation in the adequacy of controls over hazardous materials. At most of the non-university center campuses, we …

https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste

Town of Horseheads – Information Technology (2025M-109)

… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … private and sensitive staff information (PPSI), 1 by training personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the …

https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109

Avoca Central School District – Procurement (2025M-29)

… school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29

DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process

… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit released by … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-process

DiNapoli: IDA Audits Reveal Need For Improved Project Oversight

… said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, … As a result, two businesses were underbilled by more than $26,000. The board received an annual report monitoring job … the Niagara County Industrial Development Agency report, visit: …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversight

State Comptroller DiNapoli Releases School District Audits

… may not have been procured economically and in the best interest of taxpayers. Auditors reviewed 30 purchases …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

DiNapoli Presses Companies on Political Disclosure

… of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. The remaining proposals request … from 43 percent of shareholders in 2018) CMS Energy Corp. (proposal received support from 45 percent of shareholders in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosure

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … from the original audit. State University of New York, University at Buffalo: Procurement Practices … need or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) …

https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases Municipal Audits

… Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell all real …

https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits

DiNapoli Announces Fiscal Stress Scores

… stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s … City) twice a year. The latest round of scores announced today identified 19 local governments designated in fiscal … stress State Comptroller Thomas P DiNapoli announced today The communities were identified by the Comptrollers …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scores

DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs

… served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the … an overwhelming need for addiction treatment and recovery services. The Office of Addiction Services and Supports was inadequately inspecting and …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programs

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