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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.pdfNational Investors Call for Workplace Disability Inclusion
… and creates welcoming workplaces that foster different perspectives, giving an enterprise a competitive edge.” … progress in meeting those goals; Public support from a senior executive for creating a disability-focused employee …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionOpinion 94-18
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit … for the purpose of receiving foreign fire insurance tax moneys. Not-For-Profit Corporation Law, §1402 provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union today, urging the state Legislature to act on his proposal to create an optional investment pool … New York is behind other states when it comes to paying for …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careSubway 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-assessmentOversight of Hazardous Materials and Waste
… University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 … more environmentally responsible SUNY community, SUNY’s System Administration established the Environmental Health & … of internal controls we reviewed. For example, Buffalo’s system of internal controls over hazardous materials …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteAvoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli Announces Fiscal Stress Scores
… governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s Fiscal … governments in New York State ended 2020 in some form of fiscal stress State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: 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-programsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and … of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a percentage of the … The states prison population declined by half from March 2008 to March 2021 but the population of individuals …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli Announces State Contract & Payment Actions for January 2014
… and 1,735 payments valued at nearly $1.1 million due to fraud, was As the state’s chief financial officer, … other improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews. DiNapoli began releasing … of Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved a $140,000 contract …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… in New York City. $52.2 million with Sealand Contractors Corp. to reconstruct Routes 5, 8, and 12 in Utica. $14.3 million with Union Concrete & Construction Corp. to replace four I-290 bridges in Tonawanda. Office of … Fratello Construction Corp. to create a wet lab at the NY State Psychiatric Institute, Manhattan. $6.6 million with …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… a more affordable and resilient energy system and attract private investment. The PSC provides funding for the CEF … achieved 89.1% of its goals and attracted $20 billion in private investment. Market Development Program (MDP) The MDP … electric efficiency and electrification of buildings and take steps to meet its goals for natural gas and other fuel …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… failed to adequately monitor project approvals or results, according to audits issued today by New York State Comptroller Thomas P. DiNapoli. “When … counties failed to adequately monitor project approvals or results according to audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli 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 … 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-processState Comptroller DiNapoli Releases School District Audits
… needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date … a result, the district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Presses Companies on Political Disclosure
… Group Inc. Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. NYS Common Retirement Fund’s Political Spending …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the … child if they were serving significantly fewer children and did not reduce their expenditures proportionately. Based …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … did not always get a professional appraisal for estate houses before listing them for sale. Town of Smithville - … should have been turned over to the State Comptroller as abandoned property City of Yonkers – Budget Review …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits