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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019m

Accounts Payable Advisory No. 67

… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … ). Executive Order 202.109 ( … ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials … fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these funds to a special …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

CUNY Bulletin No. CU-338

… instructions. Affected Employees Eligible employees in Bargaining Units T8 and TC Effective Date Institution Pay … 7 Current, paychecks dated 7/3/08 Background Pursuant to the agreement between the City University of New York and the … of the salary schedule; employee will be brought to the 2nd additional step. For eligible employees, a row will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008

Unexpected Delays and Events

… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing …

https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-events

DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care

… benefits (OPEB). DiNapoli estimates the unfunded OPEB liability of New York state to be $68.2 billion and an … fiscal year (SFY) 2013-14, the state’s total unfunded OPEB liability is estimated at $54.3 billion for state agencies … which is half of what is needed to fully fund the OPEB liability. Costs for retiree health insurance are expected to …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-care

Update Vendor Information and Access

… must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor Self-Service Portal … in forms AC-3326-S or AC-3327-S , which can take up to eight weeks to process. Additionally, you can create and …

https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-access

Opinion 89-11

… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to disabled or …

https://www.osc.ny.gov/legal-opinions/opinion-89-11

Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)

… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …

https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024m

Town of Oxford – Financial Condition (2024M-135)

… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and … accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January 1, 2019 … The Board did not receive complete and accurate financial …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135

Shareholders to Exxon: It's Time to Address Climate Change

… York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors will hear directly from major shareholders who …

https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-change

Selected Aspects of Accommodations for Passengers With Disabilities

… and maintaining boarding accessibility. PANYNJ is also subject to certain DOJ regulations. Title II prevents … were not accessible to persons in wheelchairs. At the street level entrance to these PATH stations, there were no signs indicating where the closest handicapped-accessible PATH station is …

https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilities

State Comptroller DiNapoli Releases Municipal Audits

… Development Agency – Project Approval and Monitoring (Nassau County) The board and officials did not properly … The board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2

DiNapoli: Technology Changing How Local Governments Serve Residents

… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residents

Opinion 94-7

… Municipal Law, §209-b[2][j]; emphasis supplied). Since only the State Legislature may enact general and special … language of section 209-b clearly suggests that it is only the State Legislature which may supersede the provisions …

https://www.osc.ny.gov/legal-opinions/opinion-94-7

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Town of Amherst Industrial Development Agency – Project Approval … New York State Authorities Budget Office and the Office of the State Comptroller was accurate with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active projects. …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … for payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, has approximately 40 members. … The purpose of our audit was to evaluate the Companys financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17