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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost … of these five vehicles was approximately $2.3 million 1 in 2025. However, the Reserve fund balance totaled $971,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 201920 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 89-52
… and Duties (power to coordinate training of emergency medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) PUBLIC HEALTH LAW, §§3000, 3051, … 3052: A county may establish the position of emergency medical services coordinator provided that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… 69 contracts and related transactions valued at $109.5 million and more than 3,400 payments valued at nearly $7.6 … with Conduent State & Local Solutions Inc. for E-ZPass NY Customer Service Center systems and license plate owner … Inc. for highway and retaining wall improvements on Route 73 in Essex County. $2.5 million with Keeler …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… the second largest market for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national total in 2024. The amount invested in the region has more than … the second largest market for venture capital VC funding in the United States with $285 billion in investments or 133 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalPayroll Improvement Project Bulletin No. PIP-016
… codes and deduction codes that will be discontinued in PayServ v 9.2 for Optional Retirement Plans (ORP), the … Affected Employees Employees who are currently enrolled in ORP or VDC plans or who have 403(b) deductions are … to the Savings Plan page (Main Menu > Benefits > Enroll in Benefits > Savings Plans) in order to reduce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Contract and Payment Actions in February
… the Office of the State Comptroller (OSC) approved 1,407 contracts for state agencies and public authorities … is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended Office of the State Comptroller’s review and approval of contracts related to the COVID-19 …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in July
… Environmental Conservation $5.2 million with Mark Cerrone Inc. for sewer relocation at Old Upper Mountain Road in … University Construction Fund $31.7 million with Jemco Electrical Contractors for electrical system upgrades at Downstate Health Sciences …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … ensure the program’s success." The program was established in 2011 to provide tax credits to eligible employers when … hire unemployed or disadvantaged youth aged 16-24 who live in certain areas in New York state. The program is focused on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… benefits issued by the New York State and Local Employees Retirement System to her deceased mother, Rosemary Banack, between … Banack concealed the death from the New York State & Local Retirement System to steal $67,000," said State Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kOpinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion … of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … maintain trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor … lose important data and suffer a serious interruption in operations. School officials have not implemented …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… our findings, and I commend them for agreeing to take swift steps to implement controls over inventory that will …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the … $310 billion for the PPP. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionThe Ex-spouse’s Payments – Divorce and Your Benefits
… NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the … payments have begun. There is no minimum retirement age when members in active State service must retire. If the … active State service at age 70 ½, they will be subject to mandatory retirement. Ex-spouses cannot obtain a cash payout …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4