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Special Plan for Jefferson County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-j and 603(h))
… Sheriffs Undersheriffs Deputy Sher and Corr Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89j 603h …
https://www.osc.ny.gov/retirement/publications/special-plan-jefferson-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… the cash management principles embodied in CMIA, programs with annual State disbursements exceeding the federally … If an agency CMIA liaison believes an action may conflict with TSA requirements, the liaison must first consult DOB and OSC. DOB and OSC, often with input from the State’s CMIA consultant, will determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… investigation. Prosecuting the case are Senior Counsel Darren Miller and Assistant Attorney General Bridget …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s … losing important data and suffering a serious interruption to operations that depended on its computerized environment. The audit included five recommendations to help District officials manage and monitor non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As … account. Prepaid Voucher Used for entering Procurement Card (PCard) payments. A prepaid voucher is used ONLY to pay Procurement card (PCard) bills. Agency designated ChartFields must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… who retired from the Port Authority of New York & New Jersey and passed away in 1988. “Those who defraud our state … Crimes Bureau is led by Bureau Chief Gary T. Fishman. The Division of Criminal Justice is led by Executive Deputy … of the New York State Comptroller. The Investigations Division is led by Chief Investigator Dominick Zarrella. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… a tax rate of 51% on gross gaming revenues, New York joins Rhode Island and New Hampshire in levying the highest rate in the … commercial casinos to be located in New York City, Long Island, or in the counties of Westchester, Rockland or …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfMWBE Report 2020-2021 Fiscal Year
In the 2020-21 fiscal year, market disruptions from the global pandemic gradually turned to optimism that the race against the COVID-19 virus would be won, ushering in a return to “normal” times.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2020-21.pdfComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… it is inevitable; and it is the direction the rest of the world is headed. If news reports are accurate, the … addressing climate change and saving our planet shared by world leaders. As trustee of New York state's $192 billion … The fact that a landslide majority of Exxon’s shareholders today voted in favor of our request that America’s largest …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementBuffalo United Charter School - Financial Management (2018M-197)
… The Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is … changes in the terms of the management agreement with NHA to gain more control over the School’s finances. Continue to … agreement to ensure it is reasonable and in the School’s best interest. School officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Opinion 96-22
… FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of … Moneys in a capital reserve fund may not be transferred to a contingency and tax stabilization reserve fund. … the unexpended balance in the fund may be transferred only to another capital reserve fund, subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Gorham Fire District – Procurement (2026M-37)
… officials should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest and … the most prudent and economical manner, in the District’s best interest, without favoritism and in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Omnibus Procurement Amendments
… Amendments – A.7180/S.6626 (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the … of the office of general services and state agencies to develop alternative procurement methods not otherwise …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Opinion 92-1
… is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, §559[4], re: urban renewal agencies; Public Housing Law, §49, re: public housing authorities; Public Authorities Law, §370, …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. The Co-Director’s child attended the after-school, … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 93-11
… of calculating the limitations under that section, to mean "indebtedness other than an indebtedness which would be … and since the calculation of the limit in section 104.00 does not include indebtedness "which would be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … commissioners and its officials should seek competition for goods and services to ensure the best value for … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135