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Opinion 91-32
… against gifts and loans does not apply to the Onondaga County Resource Recovery Agency [OCRRA], a public benefit corporation. The county, however, is precluded by this prohibition from … from the operation of facilities by OCRRA. (2) If the county were to exercise its powers of eminent domain on …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Contract and Payment Actions in November
… design, procure and install a sensor test corridor between Syracuse and Rome for unmanned aircraft. $4 million to the … the Kosciuszko Bridge in Kings County. $2 million to the Syracuse Regional Airport Authority for renovations at … $11.5 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.5 million to HNTB New York Engineering …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Audits
… Security and Emergency Services - Payments to Tidal Basin Government Consulting LLC The contract required Tidal Basin to submit staffing and travel plans for the deployment … Auditors also found that the Division paid Tidal Basin $11,968 for travel expenses that did not comply with …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of financing collection in … local law, may establish one or more assessment areas for garbage collection service and provide for the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash … do not significantly offset the earnings from the extra investment income. Explore contracting with a bank for the … Maximize Interest Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Contract and Payment Actions in July and August
… redesign services. Other Payment Rejections and Other Cost Recoveries $1.3 million with Dell Marketing LP for the … million with Microdaq LLC for digital data loggers for vaccine temperature monitoring. Office of General Services – … State Education Department $747.2 million in excess cost aid to 666 school districts for school-aged special …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… 639, 686 NYS2d 664; Pacificorp v City of New York , 741 F Supp 981; 1988 Opns St Comp No. 88-35, p 65). GML §119-r … passengers; and drivers and aides were required to assist disabled passengers in attaining certain programmatic … they operate vehicles and equipment safely and properly assist and treat individuals with disabilities who use the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today outlined the Fund’s stewardship priorities … State Comptroller DiNapoli trustee of the New York State Common Retirement Fund outlined the Funds stewardship priorities for 2024 …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… with a share of the COLA, unless otherwise indicated. For example, NYSLRS will interpret DRO that define the …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program Program in accordance with regulations and guidelines …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… pleaded guilty to one count of Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. … Division of Investigations conducted the investigation for the Office of the State Comptroller. Assistant Attorneys …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly … Did Delaware County Industrial Development Agency DCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… towards employees and pressured employees to perform sex acts, yet failed to investigate or hold him accountable. …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsLevittown Union Free School District – Information Technology (2025M-145)
… hold data that are valuable, such as (but not limited to) student and employee names, dates of birth, addresses, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… must be completed for all checks that remain uncashed one year after the year of issuance. All checks that remain … requirements for checks that have gone uncashed for one year or more. OSC performs outreach for refund checks … For checks with a value over $20 that remain uncashed for one year after issuance, the State is required to attempt to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment