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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… types of economic and community development. In return for financial assistance, project owners who receive IDA … office within 90 days, pursuant to Section 35 of the GML. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review in DCIDA’s office. 1 The ABO requires …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… a showing of "suitability" to obtain and maintain a gaming license, the board's concealment of allegations against Mr. Wynn puts the company's gaming licenses in jeopardy. Mr. Wynn resigned in response to … company faces mounting lawsuits, the possible loss of its gaming licenses, and other legal and regulatory sanctions. …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsLevittown Union Free School District – Information Technology (2025M-145)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… and Finance (DTF) Treasury performs the outreach for Vendor, Employee Expense and SSP checks issued out of the … information on the outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see Operational … in the original voucher authorizing payment. It is the responsibility of each business unit to ensure the addresses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing requirements for non-degree proprietary schools … are stretched, but it must ensure these schools are worthy of a license and are not going to rip off vulnerable New … proprietary schools that provide training in a number of areas, such as business, computer/information technology …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Contract and Payment Actions in December
… of Children & Family Services $1.3 million with Booker T. Washington Community Center in Auburn for the Advantage … technology support, including $40.2 million with NTT Data Inc. and $13.5 million with CherryRoad Technologies Inc. … with Streeter Associates Inc. to construct the department’s maintenance sub-headquarters at Ithaca Tompkins Regional …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,439 contracts for … 18.9 million payments worth more than $14.7 billion. The office rejected 137 contracts and related transactions valued … former Crown Dykman Dry Cleaners site in Nassau County. Office of General Services – Design and Construction $3.9 …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in August
… Green Meeting Ninjas Inc. and $3 million with KTG Illinois LLC. Department of Environmental Conservation $193 million … of Motor Vehicles $19.9 million with CA 5-15 West 125th LLC for office space in New York County. $1.1 million with … Trust Fund Corp. to administer the Better Buffalo Fund’s Main Street Initiative, to help revitalize historic downtown …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustDiNapoli Releases Bond Calendar for First Quarter
… Dormitory Authority of the State of New York – a bond sale of up to $17 million of fixed rate tax-exempt … of January. Metropolitan Transportation Authority – a bond sale of up to $500 million in fixed rate tax-exempt … of March. New York City Transitional Finance Authority – a bond sale of up to $850 million in fixed rate taxable and …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller DiNapoli Announces Coal Investments Under Review
… DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining companies first, … portfolio of public and private equities, fixed income, real estate, and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewOpinion 2002-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … expenditure of public funds for the preservation of open spaces and areas may be made only after due notice and a … capital reserve funds to finance, among other things, all or part of the cost of the acquisition of a specific …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… programs for older adults, preventing food loss and waste across the food supply chain, as well as strengthening … Source: Office of the State Comptroller SOFA Title III-C nutrition services include congregate meals, home delivered … WIC Data Tables , available at https://www.fns.usda.gov/pd/wic-program . 38 USDA, WIC 2019 Eligibility and Coverage …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… said. “Unfortunately, once again we’ve found another school that failed to spend the money properly and … employees worked solely for its related services program. When DiNapoli’s auditors asked Starting Point officials to … misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… agreements Federal Grant reimbursements Municipal and Public Authorities deposits Temporarily unidentified revenues … IV, Section 3.B – Miscellaneous Receipts of this Guide. Public authority bond proceeds deposited to account code … 5 – Document Retention Requirements of this Chapter. Treasury Requirements See Section 2.C – Direct Journal & …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewModel Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsGlen Cove City School District – Information Technology (2025M-144)
… the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Opinion 91-24
… district) SEWER DISTRICTS -- Contracts (between town and county districts); (to provide service outside district); (with village) COUNTY LAW, §265; TOWN LAW, §§198(1)(f), 202(5), 209; VILLAGE … on behalf of a town sewer district, may contract with a county to provide sewer service to properties within a county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 99-16
… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … You indicate that the town intends to enter into a three party custodial agreement with the bank that is the town's … of the Custodian or any of its employees or duly appointed agencies. You note that this clause appears to be …
https://www.osc.ny.gov/legal-opinions/opinion-99-16State Contract and Payment Actions in July
… million with New York State Industries for the Disabled, Inc. for document scanning services. $1.1 million with Sovos … at Routes 30 and 30A in Fulton County. $1.4 million with D&H Excavating, Inc. for pavement resurfacing and drainage … and credits valued at nearly $1.4 million. The Comptroller’s auditors also recovered more than $56,000 from vendors …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-july