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IDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation … is provided, and uniform project agreements Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ida-reformSome NY Schools Not Reporting Bullying or Harassment
… Education Department agrees with our recommendations and is taking steps to help school officials improve their … to safeguard students.” "The Dignity for All Students Act is an effective vehicle in creating a safe and productive environment for students when it is well implemented and when schools are in compliance,” said …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentList of Agencies That Can Receive Electronic Invoices
The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOpinion 90-2
… is supported by town taxes levied against the taxable real property of the entire town including incorporated … providing that where a town and village within the town jointly contract for library services, the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Village of Manlius – Financial Reports (2025M-89)
… review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity … with OSC. The Village’s budgeted appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation goals for minority- and women-owned … York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedHoltsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Howard Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… complete report – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Selected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … vs. 46% for those with lower financial literacy. In 2021, New York State enacted legislation that essentially creates a …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followAudits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… corruption shatters that trust. Each time my office arrests a corrupt public official, it sends the message that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newNewcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly … for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by … and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued today by …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of natural …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… State Comptroller Thomas P. DiNapoli. "Safe drinking water is a basic need and, as we learned in the wake of widespread … and ensure that when contamination of water occurs it is addressed." New York has 9,155 public water systems, … effects with short-term exposure, for which notification is required within 24 hours. For example, the Watertown …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… today by State Comptroller Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government … exhausting more than 90 percent of their CTL. When CTL is exceeded, the State Comptroller is required to withhold state aid in the amount of the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… toured the Gov. George Clinton Elementary School garden in Poughkeepsie. “Interest in farm-to-school programs is … school cafeterias.” “We are honored to partner with the Poughkeepsie Farm-to-School Project in this mission-critical, … district," said Dr. Nicolé Williams, superintendent of the Poughkeepsie City School District. "The Poughkeepsie …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaboration