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DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… local businesses to invest in their growth, expansion, or relocation by waiving city and state sales tax, providing … how many full time equivalent (FTE) jobs will be created or retained because of the breaks. In 21 of the 23 successful … reviewed, auditors found the analysis either was not done or was done incorrectly for the 15 that the IDA performed. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli Releases Economic Report on Greater Flushing Area
… officials held a socially distanced press conference in Flushing, NY, to discuss the report. Watch a replay of the live stream . Flushing, and the surrounding neighborhoods that make up the greater Flushing area, enjoyed outsized employment and business … Flushing and the surrounding neighborhoods that make up the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaDiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s … estimates because of lower than expected Personal Income Tax (PIT) collections, according to the January state cash … State tax collections through the first 10 months of the states …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortOpinion 92-8
… who is authorized to receive and accept the same for such purpose, subject to the draft or requisition of the … street and highway projects, subject to partial reimbursement by the Thruway Authority. Since section 15 … undertaken by the State is to be reduced by a subsequent reimbursement, the reimbursement must be used only to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs … To determine if the New York City Department of Education DOE …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesOpinion 92-43
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Policies and Procedures … and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, … Municipal Law, §104-b. The town board may not, however, in these policies and procedures supersede any other …
https://www.osc.ny.gov/legal-opinions/opinion-92-43VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… FBIC Automation Overview New York State pays Fringe Benefit and Indirect Costs (FBIC), … New York State pays Fringe Benefit and Indirect Costs FBIC as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… provide thousands of people with paid, hands-on training in skilled, in-demand trades, ranging from information technology to … Roberta Reardon and her team for their efforts in promoting New York’s apprenticeship programs.” “We thank … provide thousands of people with paid handson training in skilled indemand trades ranging from information …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli: Federal Programs Bridge Gap in Broadband Access
… federal support, according to a new analysis released by State Comptroller Thomas P. DiNapoli. “The critical …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessLinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues … and Telecommunications (DoITT) monitored the contract to ensure that Links (technologically advanced … To determine whether New York City received all revenues …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringContract Advisory No. 33
… registration must be provided with the contract documents in the Electronic Document Submission System (EDSS) or … here for guidance on uploading contract documentation in EDSS. References: Documentation Order Guide for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registrySouthwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s … excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted discretion. Musk’s … have long opposed Musk’s excessive compensation proposals, and this package continues the troubling pattern of …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersState Agencies Bulletin No. 267
… Any employee who receives a supplemental wage for a payment in PaySR. Tax Tables To request a copy of the 15T- … New Withholding Tables for 2001, contact the IRS at the toll free number 1-800-829-3676 or visit their website at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreasePre-Audit - State Insurance Fund
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.10616 (Simon) – Relates to the pre-audit of expenditures from the …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-0Review of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According … to claim reimbursement for mileage she never traveled, and failing to provide documentation to support questionable …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesDiNapoli Releases October State Cash Report
… year.” Since the start of the fiscal year in April, All Funds receipts reached $85.1 billion, an increase of $157.6 … million and Mid-Year projections by $246.8 million. All Funds spending reached $83.6 billion through the first seven … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportNYC Construction Noise Complaints Soar
… into New York City’s 311 system have more than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work … into New York Citys 311 system have more than doubled in recent years rising from 14259 in 2010 to 37806 in 2015 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soar