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Title I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the … Title I of the Every Student Succeeds Act of 2015 which amended the Elementary and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … plan to show when these water outlets were taken out of service, how they were remediated if not replaced or removed, and when they were returned to service, if at all. District officials did not always report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Poland Central School District – Lead Testing and Reporting (S9-25-20)
… 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/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly … occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent … Did the Village of Asharoken Village Board of Trustees Board ensure that nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Ridgeway – Health Insurance Benefits (2025M-95)
… Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? … our audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. … the Audit Area As a general rule, a town may provide health insurance benefits to current and former town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, including the … based on the greatest need. “The rising cost of child care, especially for children under five, is a major … forcing many parents to choose between working and taking care of their children,” DiNapoli said. “Governor Hochul’s …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… small businesses), excluding legal holidays, or in the case of final payments on highway construction contracts 75 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewOpinion 92-3
… Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest in Contract (contracts … EMPLOYEES -- Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning … town planning board has a conflict of interest prohibited by General Municipal Law, article 18 under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2000-8
… prohibited, section 803 generally requires written public disclosure of the nature and extent of actual or prospective … not-for-profit corporations or associations, although disclosure pursuant to section 803 would be required. 1 … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… by New York State Comptroller Thomas P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found poor … changes in WROTB board and leadership occurred. “The Western Regional Off-Track Betting Corporation is under … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… In 1990, the US Congress enacted legislation (§1405(a) of … accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began. … In 1990 the US Congress enacted legislation 1405a of Public … accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderTravel Advisory No. 14
GFO Updates Responding to Audit Questions Voucher Denial Codes
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOperational Advisory No. 26
Updating agency contact information
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsAccounts Payable Advisory No. 53
… Subject: Guidance regarding purchases from value-added resellers, … Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has … 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of the New York …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177