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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the possibility …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Homeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 207 water outlets not sampled for … the lead action level, did not report these results to the State through DOH’s Health Electronic Response Data System …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… for Cycle Two. Because there is no information on the lead levels of the 95 water outlets not sampled for testing, we … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Of the 273 … , which you received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… from sampling, how they would be secured against use, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 156 water outlets not sampled for testing, we … , which you received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… sampling and how they would be secured against use, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 178 water outlets not sampled for testing, we … , which you received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6State Agencies Bulletin No. 1786
… of Taxation and Finance, Division of the Treasury, using Form AC 2714 (Undeliverable Payroll Check Report) at: NYS … couriers or overnight mail service, the check and Form AC 2714 should be delivered to: NYS Department of … issued checks must be returned to OSC immediately via Form AC 230 (Report of Check Returned For Refund Or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksCollege Readiness (Follow-Up)
… report, College Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of Education, … require education beyond a high school diploma—a college degree or advanced certificate represents entry to rewarding … persists through a post-secondary pathway that leads to a degree, credential, and/or employment providing …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position as a public official by engaging in … Government and four counts of Offering a False Instrument for Filing in the First Degree, all class E felonies. … of Mount Vernon Board of Water Supply to pay law firms for the personal defense of Mount Vernon Mayor Richard Thomas …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Agencies Bulletin No. 1715
… Purpose To inform agencies of the updated IRS tax withholding requirements for 2019 and other tax … criteria as explained in this bulletin Summary of Changes To date, the IRS has issued guidance on changes to the … To inform agencies of the updated IRS tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNext Generation 911 Services
… ITS’ Bureau of Geospatial Services, which oversees the Street and Address Maintenance Program (SAM Program), maintains the statewide authoritative street and address point databases that support NG911. ITS … during natural disasters or other large-scale emergency events, and the public will not receive vital emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… claimed nearly $1 million in expenses that did not qualify for reimbursement from taxpayers, including bonuses that were … referred our findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli Finds Slow Property Tax Growth for Local Governments
… maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … limit. The tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that don’t exceed …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued … Comptroller Thomas P. DiNapoli. "New York City's economy is strong and continues to set new records," DiNapoli said. "While the FY 2019 budget surplus is likely to grow, city officials will need to consider …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli Announces State Contract & Payment Actions for June 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014DiNapoli Announces State Contract and Payment Actions for November
… State Comptroller Thomas P. DiNapoli announced today his … at nearly $76 million for a variety of reasons. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities and … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberOpinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would not have … § 1709 [12]). Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions of law that relate to … district officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1