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Opinion 94-27
… districts for road improvements. These districts could encompass both abutting and non-abutting properties, if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Comptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… Floyd Union Free School District – Check Signing and Online Banking Transactions (Suffolk County) While the bank … district accounts and district officials did not conduct online banking transactions in the most secure manner. Lisbon …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Corporation – Project Approval and Monitoring (Suffolk County) The board did not properly approve and monitor … review of court and trust funds, the treasurer and county clerk reconciled their records and found that the treasurer did not receive surplus …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the … of federal relief funds. The full op-ed is below: What Are New Yorkers Getting From Federal Covid Relief Funds? The new … Crains New York Business published an oped from New York State …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessVillage of Churchville – Procurement (2025M-140)
… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. Of the … before procuring professional services from nine providers paid $184,010. Ensure that the Village received the NYS …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal Audits
… holding public office, and is not compensated through the payroll, as are other library officers and employees. Village …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget … $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to … instead falls to the local departments, yet the office does not provide them with the guidance needed for effective …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… officials cannot properly monitor or manage MiFi’s issued to them and avoid paying for unnecessary MiFi’s when Monroe 2-Orleans BOCES officials do not provide timely and accurate information regarding the … $18,800. 22 of the 59 MiFi’s (37 percent) assigned to component school districts were unnecessary based on …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam … reported court and trust funds and abandoned property. Pine City Fire District No. 1 – Board Oversight (Chemung … audits of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter Putnam County …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsAvailable Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. After your death, … this option, you must submit proof of your beneficiary’s birth date. You can designate only one beneficiary and you …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon … for your lifetime. At your death, the unpaid balance of your accumulated annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings contributions have been …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … not annuity savings contributions. Cash Refund — Initial Value (Option 1) (Available to Tier 1 members only) This …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … payments will cease upon your death. Cash Refund — Initial Value (Option 1) (Available to Tier 1 members only.) This …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … not annuity savings contributions. Cash Refund — Initial Value (Option 1) (Available to Tier 1 members only) This …
https://www.osc.ny.gov/retirement/publications/1864/available-options