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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
… those “major” federal assistance programs subject to Subpart A (interest calculations) of the Treasury-State … Cash Management Improvement Act of 1990 (CMIA) was enacted to ensure efficiency, effectiveness and equity in the … regulations (31 CFR Part 205) require the State annually to amend its TSA, including updating the list of major …
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)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
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
… Cizik stole over $50,000 in pension benefits. Cizik was arrested by agents of the Polk County Sheriff’s Office in …
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
… State collections from the taxes on mobile sports betting totaled $727.4 million in State Fiscal … Comptroller Thomas P. DiNapoli. With the legalization of mobile sports betting, the New York State Gaming Commission … DiNapoli said. “With the ease and 24/7 availability of mobile betting apps, problem gambling and addiction are …
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
… accurate, the administration's plan to withdraw from the Paris Agreement means that the U.S. will stand on the … energy revolution. "As an investor who participated in the Paris Agreement discussions, I witnessed firsthand the fierce … 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)
… Board ensured School funds are used in the most effective and economical manner. Key Findings The Board assigned nearly … (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have … finances. Continue to periodically assess the terms and conditions of any management agreement to ensure it is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Gorham Fire District – Procurement (2026M-37)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical … Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of fire commissioners … should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Omnibus Procurement Amendments
… by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the … by state agencies in a system used by the comptroller to compile vendor responsibility information …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Opinion 92-1
… for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the … of retained percentages. (4) The fiscal officer of the municipality, or a designated bank or trust company, is … ownership of the obligations should be transferred to the municipality, or the obligations, together with an assignment …
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)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
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