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City of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs created (See Appendix A); Long Island continues to lead the state in net job gains, …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbOpinion 2002-10
… historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public … communities, or the nation" (General Municipal Law §119-bb[2]). It is our opinion that, pursuant to this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0DiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is … job expansion since the end of World War II. The 907,600 jobs added since 2009 is twice as many as during the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsOpinion 88-71
… rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water … of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … added to the user's city tax bill. Under the city's water rent schedule, most residences, including apartments, are …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: Corporations to Disclose Political Spending
… Fund (Fund), announced today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that … Energy Corp. (36.2%); Equifax Inc. (35.9%); Western Union Co. (35.1%); Wynn Resorts (29.7%); Aetna (26%); United … Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. (24.8%); Textron Inc. (23.4%); Consol Energy Inc. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2The Age 55 Plan – Basic Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 70a 71a and 75 The Age 55 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 2 Members
… for ERS Tier 2 members under Sections 70a 71a and 75 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-60-planThe Age 55 Plan – Basic Plan for ERS Tier 1 Members
… for ERS Tier 1 members under Sections 70a 71a and 75 The Age 55 Plan …
https://www.osc.ny.gov/retirement/publications/1500/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 1 Members
… for ERS Tier 1 members under Sections 70a 71a and 75 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1500/age-60-planDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… equity securities, or invest through an actively managed account or vehicle, in these restricted companies. Holdings …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… to the state pension fund and supported thousands of jobs across the state,” said DiNapoli. “This $50 million … 292 companies and helped to create or retain nearly 4,000 jobs. Comptroller DiNapoli has more than doubled the pension … Graycliff Partners LP is an SEC-registered investment advisor under the US Investment Advisors Act of 1940, as …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 55 and have five or more years of service credit under … service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-55-plan