Search
DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and warehousing employment in 2021 as it is home to La Guardia and John F. Kennedy (JFK) airports. These serve as …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… an intangible service such as banking services, repairs and maintenance, computer services, consultant services, … Inter-agency payment to Centralized Services Fund for electric service. Insurance (Non-employee) 58100 Insurance … to end-user. Motor Vehicle Fuels 52010 Compressed Natural Gas (CNG) Purchase of CNG used to operate motorized vehicles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
Orchard Park Central School District School Bus Procurement and Reserves 2013M368
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesGarrison Union Free School District – Information Technology (2023M-127)
… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Accounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… (IT) assets such as laptop computers, tablets and monitors; did not always keep records of those assets; and … technology IT assets such as laptop computers tablets and monitors did not always keep records of those assets and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Comptroller DiNapoli Releases Municipal Audits
… for personal use, officials and employees were not in compliance with the policy. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Contract and Payment Actions in September
… Group Corp. for sub-basement moisture mitigation at the Manhattan Psychiatric Center in New York County. $1.3 million …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… awarding a contract, as part of the contracting entity’s vendor responsibility review. However, it is important for Business Units to be diligent throughout the contract … Hygienists-Certified Dental Assistants Physical Therapy -Physical Therapists -Physical Therapist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… Volatile organic compounds — 273,316 tons. Industrial and commercial solvent use accounted for 49.2 percent of that … and wood, and solar (50 GWh). Fossil generation includes gas and oil (49,079 GWh), gas (10,387 GWh), and oil (154 GWh). According to the U.S. …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… rightful beneficiaries receive their inheritance," said Manhattan U.S. Attorney Geoffrey S. Berman. "Instead, Bayard …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods imported to New York state. In 2023, Europe … partners,” DiNapoli said. “Tariffs will likely raise costs for producers and consumers and may create higher operating …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers …
https://www.osc.ny.gov/legal-opinions/opinion-90-37